ПРОБЛЕМНЫЕ АСПЕКТЫ СТАНОВЛЕНИЯ ИНСТИТУТА КОНСОЛИДИРОВАННЫХ ГРУПП НАЛОГОПЛАТЕЛЬЩИКОВ В РОССИИ

Pravoprimenenie

Ирина Васильевна Глазунова¹ 

[1] Омский государственный университет им. Ф.М. Достоевского, г. Омск, Россия

关键词: Консолидированные группы налогоплательщиков;    налог на прибыль организаций;    налоговая система;    экономическая интеграция;    государственный бюджет;    мораторий;    трансфертное ценообразование;    налоговые правоотношения;   

DOI  :  10.24147/2542-1514.2017.1(4).56-65

学科分类：社会科学、人文和艺术（综合）

来源: Dostoevsky Omsk State University

【 摘 要 】

The subject. The article is devoted to the prerequisites of the emergence and essential characteristics of the institution of consolidated taxpayers’ groups in Russia and abroad, revealing of advantages and disadvantages of the legal regulation of the creation and operation of consolidated groups of payers of corporate profits tax, analyzing results and directions of the development of tax consolidation in Russian Federation. The purpose of the article is to identify positive and negative aspects of the functioning of the institution of consolidated taxpayers’ groups in Russia with the establishment of prospects of tax consolidation and the likely directions of its development. The description of the problem field. The development of the world economic system stimulates the emergence of new forms of management, characterized by the enlargement of busi-ness, the pooling of resources of individual enterprises into a single system in order to optimize entrepreneurial activity. These trends are reflected in the development of tax systems of various countries, that is expressed in the formation of institutions of consolidated taxpayers’ groups. Tax consolidation in Russia is a relatively new phenomenon, and it seems necessary to examine this institution from the law enforcement point of view, to evaluate its effectiveness. Methods and methodology. The authors used methods of analysis, synthesis, as well as formal-legal, comparative-legal, historical methods of investigation. Results and the scope of its application. The authors note that the institution of tax consolidation today is presented in the tax systems of most modern countries. The practice of applying the institution of consolidated taxpayers’ groups testifies to the existence of a significant number of advantages and disadvantages of tax consolidation in Russia. The moratorium on the creation of consolidated taxpayers’ groups, due to the contradictory nature of their influence on the structure of regional budgets, the main directions of the tax policy of Russia testify to the forthcoming reform of tax consolidation in Russia.Conclusions. The emergence of the institution of tax consolidation is a natural consequence of the development of the world economy. Most developed countries of the world actively introduce elements of consolidation into taxation systems, successfully providing a balance between the positive and negative consequences of its implementation. Meanwhile, the level of preparation and implementation of tax consolidation in Russia at the moment is not high enough, so the institution requires a consistent reform.

【 授权许可】

CC BY