FEATURES OF TAX CONTROL ON THE CONSOLIDATED GROUP OF TAXPAYERS

FEATURES OF TAX CONTROL ON THE CONSOLIDATED GROUP OF TAXPAYERS

In article features of formation of the consolidated base on income tax of the organizations, difficulties of tax control of all participants of the consolidated group oftaxpayers are opened. On the basis of theanalysis of statistical reportes of FederalTax Service of Russia subjects of the Russian F...

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Bibliographic Details
Main Authors: Elena B. Shuvalova, Natalie V. Yurchenkova
Format: Article
Language:Russian
Published: Plekhanov Russian University of Economics 2016-08-01
Series:Статистика и экономика
Subjects:
налоговое право
консолидированная группа налогоп лательщиков
налоговый контроль
налог на прибыль организаций
консо лидированная база
tax law
consolidated group of taxpayers
tax control
organizationsprofit tax
common consolidated tax base
Online Access:https://statecon.rea.ru/jour/article/view/568

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https://statecon.rea.ru/jour/article/view/568

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