IDEAS home Printed from https://ideas.repec.org/a/fru/finjrn/140215p135-142.html
   My bibliography  Save this article

Introduction of the Concept of the Consolidated Group of Taxpayers in Russia: Preliminary Results

Author

Listed:
  • Dmitry A. Babenko

    (Financial University under the Government of the Russian Federation)

Abstract

The article considers the main advantages and disadvantages of the creation of the consolidated group of taxpayers and specifies the country-wide consequences of introduction of the tax consolidation regime. As a result the positive effect of introduction of a new regime is noted; the author states the conclusion about a necessity of a solution of the problem of non-recurrent redistribution of the tax revenues between regional budgets.

Suggested Citation

  • Dmitry A. Babenko, 2014. "Introduction of the Concept of the Consolidated Group of Taxpayers in Russia: Preliminary Results," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 135-142, June.
    • Handle: RePEc:fru:finjrn:140215:p:135-142
    as

    Download full text from publisher

    File URL: http://www.nifi.ru/images/FILES/Journal/Archive/2014/2/15_2_2014.pdf
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Natalya S. Kostrykina & Andrey V. Korytin, 2020. "Why Did the Consolidated Tax Regime Cause Massive Losses in Tax Revenue in Russia?," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 6(1), pages 6-21.

    More about this item

    Keywords

    consolidated taxation; tax consolidation; consolidated group of taxpayers; group of companies.;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:fru:finjrn:140215:p:135-142. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gennady Ageev (email available below). General contact details of provider: https://edirc.repec.org/data/frigvru.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.