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Consolidated Groups of Taxpayers: How We Should Use the Moratorium

Author

Listed:
  • Kirill M. Nikitin

    (Lomonosov Moscow State University, Moscow 119991, Russia)

  • Marina A. Avdienkova

    (PwC, Moscow Office, Moscow 125047, Russia)

  • Olga O. Zakharova

    (PwC, Moscow Office, Moscow 125047, Russia)

  • Eleonora A. Gilmanova

    (PwC, Moscow Office, Moscow 125047, Russia)

Abstract

The article presents primary analytical findings and recommendations for improving tax legislation as regards the consolidated group of taxpayers (CGT) regime. It sets forth the main areas for improving the existing structure and proposes specific measures for modifying it with a particular focus on a revised approach to the forming of the list of CGT members. Specifically, the article proposes reducing input thresholds and mandating the inclusion in a CGT of all members that meet the established requirements. The authors also make recommendations for improving the apportionment formula.

Suggested Citation

  • Kirill M. Nikitin & Marina A. Avdienkova & Olga O. Zakharova & Eleonora A. Gilmanova, 2016. "Consolidated Groups of Taxpayers: How We Should Use the Moratorium," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 5, pages 37-51, October.
    • Handle: RePEc:fru:finjrn:160504:p:37-51
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    Citations

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    Cited by:

    1. Vladimir Ilyin & Anna Povarova, 2019. "Consolidated Taxation and Its Consequences for Regional Budgets," Economy of region, Centre for Economic Security, Institute of Economics of Ural Branch of Russian Academy of Sciences, vol. 1(1), pages 70-83.
    2. 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 groups of taxpayers; tax consolidation; regional distribution (tax base allocation); formulary apportionment; apportionment factors / allocation keys;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General

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