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Сравнительный Анализ Режимов Налоговой Консолидации России И Зарубежных Стран

Author

Listed:
  • Смирнов Денис Александрович

    (Финансовый университет)

  • Бабенко Дмитрий Александрович

    (Финансовый университет)

Abstract

В статье рассматриваются особенности российского и зарубежных режимов налоговой консолидации. в результате проведенного анализа выявлены сходства и различия российского и зарубежных режимов налоговой консолидации, сделан вывод о возможности использования зарубежного опыта в качестве основы для возможных направлений развития и совершенствования налогообложения консолидированных групп в России.The paper is focused on specific features of the Russian and foreign tax consolidation regimes. The research has revealed similarities and differences existing in the Russian and foreign tax consolidation regimes, and a conclusion has been made that the foreign experience may be used as the basis for future strategies of development and improvement of the consolidated group taxation in Russia.

Suggested Citation

  • Смирнов Денис Александрович & Бабенко Дмитрий Александрович, 2014. "Сравнительный Анализ Режимов Налоговой Консолидации России И Зарубежных Стран," Экономика. Налоги. Право, CyberLeninka;Федеральное государственное образовательное бюджетное учреждение высшего профессионального образования «Финансовый университет при Правительстве Российской Федерации» (Финансовый университет), issue 2, pages 113-118.
    • Handle: RePEc:scn:031101:15724655
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