THE ADVANTAGES AND DISADVANTAGES OF INTRODUCING THE INSTITUTION OF CONSOLIDATED GROUPS OF TAXPAYERS
Rubrics: EKONOMIKA
Abstract and keywords
Abstract (English):
The article describes the need and objectives of introducing the institu-tion of consolidated groups of taxpayers in the Russian Federation, as well as conditions that contribute to the negative effects of this innovation, there are suggestions for the improvement of its administration.

Keywords:
consolidated group of taxpayers, tax on profits, tax rev-enues, tax administration
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References

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