bgscience@idbg.ru
+7 495 648 62 41 Russia, 127015, Moscow, Novodmitrovskaya st. 5A (b. 7)
Menu

Switch to Russian:to Russian

Economic Model for Assessing the Prospects of Applying Tax Consolidation in Russia


Daryya Trapeznikova
(about the author)

Trapeznikova Daryya Yuryevna – Postgraduate Student, Chair of Stock and Investment Markets, State University – Higher School of Economics, Moscow

Published in:
Russian Journal of Entrepreneurship
– № 7-2 / July, 2010



Keywords: consolidatedtaxation system, consolidation, holding companies, profit taxation


Citation:
Daryya Trapeznikova (2010). Economic Model for Assessing the Prospects of Applying Tax Consolidation in Russia. Russian Journal of Entrepreneurship, 11(7), 82-87. — url: http://bgscience.ru/com/lib/2352


Share:

Abstract:

The article examines the benefits for holding companies of applying the consolidated taxation system (CTS). The work introduces a new method of tax consolidation, which significantly reduces the labor costs and documents circulation, compared with the guideline proposed by the draft of the federal law «On the Consolidated Taxpayer.»







References:
1. Nalogovyy kodeks Rossiyskoy Fede ratsii: chasti pervaya i vtoraya. – M.: ABAK, 2010. – 704 s.
2. Proekt Federalnogo Zakona «O vnesenii izmeneniy v chasty pervuyu i chasty vtoruyu nalogovogo kodeksa Rossiyskoy Federatsii v svyazi s sozdaniem konsolidirovannoy gruppy nalogoplatelschikov» [Elektronnyy resurs] // Assotsiatsiya rossiyskikh bankov. – Rezhim dostupa: http://www.arb.ru/site/docs/other/Draft/IzmNKRF_project.doc.
3. Tyutyunnikova E.S. Problemy konsolidatsii i formirovaniya nalogovoy otchetnosti pri otsenke perspektiv vvedeniya sistemy konsolidirovannogo nalogoplatelschika // Vash nalogovyy advokat. – 2007. – № 1.
4. Group Taxation [Elektronnyy resurs] // Jones Day. – Rezhim dostupa: http://www.jonesday.com/files/Publication/6f660ab8-97d0-4230-9c5b-71822ff023d9/Presentation/PublicationAttachment/dcd768bf-489c-4-b58-8dbd-b510aaba5b69/Group%20Taxation_1.pdf.
5. Nerudova D. Group Taxation under the System of Common Consoli dated Corporate Tax Base [Elektronnyy resurs] // Economics and Management. – Rezhim dostupa: http://www.ktu.lt/lt/mokslas/zurnalai/ekovad/14/1822-6515-2009-871.pdf.