Scientific journal
Научное обозрение. Экономические науки
ISSN 2500-3410
ПИ №ФС77-57503

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BACKGROUND OF THE CONSOLIDATED GROUP OF TAXPAYERS IN THE RUSSIAN FEDERATION

Babaeva F.G. 1 Bannova K.A. 1 Gdanova A.B. 1
1 National Research Tomsk Polytechnic University
Identified and classified causes and stages of creating a law on a consolidated group of taxpayers. Consolidated taxation mechanism groups of taxpayers to balance the interests of all the interacting parties to enhance the synergies of this special tax regime and ensure a more equitable distribution of tax revenues between the territories of the interests of the people living in the immediate area of extraction of non-renewable natural resources or man- occupational exposure. The bulk of tax payments will go to a region where the company operates, where a high proportion of productive assets (by default, it is assumed that each participant holding - Profitable