Methodology for assessing the effectiveness of the tax base among redistribution the largest taxpayers

Purpose: the article is aimed at presenting the author’s methodology for evaluating the efficiency of redistribution of the tax base within the consolidated group of taxpayers (hereinafter REAG) the construction of which is based on the determination of relationships and assessment of the degree for...

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Autors principals:	K. A. Zaharova, N. E. Aktaev, N. V. Ivanova
Format:	Artigo
Idioma:	Inglês
Publicat:	School of Public Administration of Lomonosov Moscow State University 2023-01-01
Col·lecció:	Модернизация, инновация, развитие
Matèries:	consolidated tax consolidated difference tax base corporate taxation income tax consolidated groups of taxpayers
Accés en línia:	https://www.mir-nayka.com/jour/article/view/1374
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