Taxation problems of consolidated taxbearers in Russiaand abroad

Consolidation of tax bearers allows to resolve variety of problems arising recently in the field of tax administrationand taxation. Basic provisions of the federal law project «On introduction of amendments in the firstand second part of tax code of the Russian Federation in connection with creation of consolidated group of taxbearers» are analyzed in article. Introduction of institute of the consolidated tax bearers is profitable not onlyfor the state, but also for the organizations that form consolidated group of tax bearers. Uniting the tax base,they receive serious preferences, in particular, possibility to summarize the profits and losses when calculatingthe profit tax of the organizations. The author draws conclusions about advantages and drawbacks of a newtax treatment.

Keywords

Authors

References