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The Analysis of the Legal Problems of Administration Consolidated Taxpayers and Tax Revenue Holdings

Author

Listed:
  • N. Postnikova

    (Russian Presidential Academy of National Economy and Public Administration)

  • G. Korolev

    (Russian Presidential Academy of National Economy and Public Administration)

  • N. Efimova

    (Russian Presidential Academy of National Economy and Public Administration)

  • N. Kornienko

    (Russian Presidential Academy of National Economy and Public Administration)

Abstract

In the present research report analyzes a new chapter 3.1. Tax Code RF "Consolidated group of taxpayers". The task of creating an institution taxpayers consolidation in the Russian Federation - the interdependent companies for income taxes - was to receive tax benefits, creating a more efficient tax administration and regulation of transfer pricing. The purpose of this work was to analyze the current tax and corporate laws of the Russian Federation in the area of tax administration in relation to the institution of the consolidated group of taxpayers. We investigated the effectiveness of existing mechanisms of tax administration, the protection of the rights of taxpayers, the legal nature of the contract of the consolidated group of taxpayers, about tax audits and other tax control measures, the analysis of foreign experience. The results of this work was development proposals in the area of theoretical and methodological foundations of the legal regulation of improving tax administration consolidated groups of taxpayers, to develop proposals for authorized government agencies for improving tax administration consolidated groups of taxpayers.

Suggested Citation

  • N. Postnikova & G. Korolev & N. Efimova & N. Kornienko, 2013. "The Analysis of the Legal Problems of Administration Consolidated Taxpayers and Tax Revenue Holdings," Working Papers 16, Russian Presidential Academy of National Economy and Public Administration.
    • Handle: RePEc:rnp:wpaper:16
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    Keywords

    tax;

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