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

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PECULIARITIES OF TAXATION OF CONSOLIDATED GROUPS OF TAXPAYERS IN THE ROMAN-GERMANIC LEGAL SYSTEM

Bannova K.A. 1 Dyrina E.N. 1 Gdanova A.B. 1
1 National Research Tomsk Polytechnic University
A comparative analysis of foreign and Russian experience of taxation of consolidated groups of taxpayers, which proves that in 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 consolidated groups of taxpayers used in other developed countries Romano-Germanic type, a comparative analysis of the strengths and weaknesses of the existing models of taxation of big business. Also identified a number of general trends functioning consolidated groups of taxpayers.Using tools such public policies like taxes, you must fully benefit not only from the fiscal function of taxes, but also of enabling using tax incentives and preferences, to ensure the necessary level of investment in big business. Law on consolidated group of taxpayers flawed and needs to be revised and updated. Need to balance the interests of all the interacting parties to enhance the synergies of this special tax regime and a more equitable distribution of tax revenues between the regions.