IDEAS home Printed from https://ideas.repec.org/a/ahc/journl/yid87.html
   My bibliography  Save this article

Consolidated taxation: an economic-legal support

Author

Listed:
  • F. S. Rastegaeva
  • T. N. Shashkova

Abstract

In this article, the authors examine the theoretical and practical aspects of consolidated taxation, while both legal and economic approaches are considered in determining the role of reforming tax legislation with a view to implementing tax incentives that support entrepreneurial activities and measures aimed at increasing the revenues of the Russian budget system. Also, it is objectively confirmed that the application of the tax consolidation institute, despite the small number of consolidated groups created, the total amount of the income tax paid by them constitutes a significant part of the total income from the profit tax, affecting the financial security of all regions of the country.

Suggested Citation

  • F. S. Rastegaeva & T. N. Shashkova, 0. "Consolidated taxation: an economic-legal support," Entrepreneur’s Guide, JSC “Publishing Agency “Science and Educationâ€, issue 35.
    • Handle: RePEc:ahc:journl:y::id:87
    as

    Download full text from publisher

    File URL: https://www.pp-mag.ru/jour/article/viewFile/87/87
    Download Restriction: no
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ahc:journl:y::id:87. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ð ÐµÐ´Ð°ÐºÑ†Ð¸Ñ (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.