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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Format: | Article |
Language: | English |
Published: |
EconJournals
2016-09-01
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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 |