The particular qualities taxation system of consolidated tax in the otherdeveloped countries

Organization of taxation companieslinked to the state interest in reducing the negative consequences of the functioning of organizations asseparate economic entities. In this article the comparative analysis of applicable standards onconsolidated taxpayer and related institutions in other countries, summarizes the history of thedevelopment and diffusion mechanism of the consolidated tax returns abroad, are considered taxclassification of the main models of groups of companies, the principle and conditions for theintroduction and use of the mechanism of taxation of groups of companies in foreign countries. Theauthor draws conclusions about strategic assessment of the feasibility of introducing the countrys taxtreatment of groups of companies should be based on a thorough analysis of events in the country ofeconomic processes.

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