Causes and effects of consolidation of taxpayers

The organization of taxation of companies related to the public interest in reducing the negative effects of the organizations operate as separate economic entities. This article is a comparative analysis of applicable standards on consolidated taxpayer and related institutions in other countries, summarized history of the development and dissemination of consolidated tax reporting mechanism abroad discusses classification of the main models of taxation of groups of companies, the principles and conditions for the establishment and operation mechanism of taxation of groups of companies in foreign countries. The authors concluded that the strategic assessment of appropriateness of the country's taxation of groups of companies should be based on a thorough analysis of the country's ongoing economic processes.

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