Influence of the group companies’ added value consolidation on the tax resources of the Russian economic system

Автор: Tsibin Alexey Viktorovich

Журнал: Теория и практика общественного развития @teoria-practica

Рубрика: Экономические науки

Статья в выпуске: 5, 2013 года.

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During enhancement of the economic relations there is a continuous change of the taxation rules. The article considers foundations and relevance of the consolidated taxation adoption in the context of the value added tax in Russia. The author discusses influence of the holding companies’ added value consolidation on the tax resources of the country.

Vat, consolidation, tax potential, taxes, taxation

Короткий адрес: https://sciup.org/14935394

IDR: 14935394

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