Consolidated Group of Taxpayers: Infusion into the Russian Economic Practice

The article analyses the process of introduction of the consolidated taxation mechanism in Russia. The main purpose of the study is to conduct an assessment of the impact of consolidated groups of taxpayers on the national economy, including intergovernmental relations. Author further identifies the...

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Bibliographic Details
Main Author: Natalia A. Kondrashova
Format: Article
Language:English
Published: EconJournals 2016-09-01
Series:International Journal of Economics and Financial Issues
Subjects:
Online Access:https://dergipark.org.tr/tr/pub/ijefi/issue/32045/354704?publisher=http-www-cag-edu-tr-ilhan-ozturk