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Directions for Improving the Institute of a Consolidated Group of Taxpayers
[Направления Совершенствования Института Консолидированной Группы Налогоплательщиков]

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  • Zolotareva, Anna (Золотарева, Анна)

    (Russian Presidential Academy of National Economy and Public Administration (RANEPA))

Abstract

The article deals with the problems of functioning of consolidated groups of taxpayers and the prospects for reforming the institute of tax consolidation taking into account foreign experience.

Suggested Citation

  • Zolotareva, Anna (Золотарева, Анна), 2017. "Directions for Improving the Institute of a Consolidated Group of Taxpayers [Направления Совершенствования Института Консолидированной Группы Налогоплательщиков]," Working Papers 031713, Russian Presidential Academy of National Economy and Public Administration.
    • Handle: RePEc:rnp:wpaper:031713
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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.

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