FEATURES OF TAX CONTROL ON THE CONSOLIDATED GROUP OF TAXPAYERS

In article features of formation of the consolidated base on income tax of the organizations, difficulties of tax control of all participants of the consolidated group oftaxpayers are opened. On the basis of theanalysis of statistical reportes of FederalTax Service of Russia subjects of the Russian F...

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Main Authors: Elena B. Shuvalova, Natalie V. Yurchenkova
Formato: Artigo
Idioma:Russo
Publicado em: Plekhanov Russian University of Economics 2016-08-01
Colecção:Statistika i Èkonomika
Assuntos:
налоговое право
консолидированная группа налогоп лательщиков
налоговый контроль
налог на прибыль организаций
консо лидированная база
tax law
consolidated group of taxpayers
tax control
organizationsprofit tax
common consolidated tax base
Acesso em linha:https://statecon.rea.ru/jour/article/view/568
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