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

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CONSOLIDATED GROUP OF TAXPAYERS IN MIXING MODEL OF TAXATION

Bannova K.A. 1 Dyrina E.N. 1 Knyazeva M.V. 2
1 National Research Tomsk Polytechnic University
2 National Research Tomsk State University
Comparative analysis foreign and Russian experience tax consolidated group of taxpayers, which proves that the Russian Federation implemented a mixed model: on the one hand the consolidated group is treated as a single taxpayer and at the same time, a group defined as separate entities. The classification of the consolidated group of taxpayers that are used in other developed countries, the comparative analysis of the strengths and weaknesses of existing models of taxation of big business. World practice shows that in the context of economic globalization, transnational corporations are the most important instrument in the competition for the developed countries and the international market leader in the global division of labor. Also identified a number of general trends in the consolidated group of taxpayers in the mixed model of taxation.