Subject Creation of consolidated taxation institutions caused problems related to fiscal sharing between regional budgets. Imperfect legislation suspended the registration of agreements on consolidated taxpayers groups in 2015. Objectives The paper presents a new approach to simulating the consolidation of tax liabilities as to assessment of taxes payable to regional budgets in order to mitigate the conflict of interests between the government and taxpayers. Methods We propose splitting consolidated tax revenues among regional budgets, using the value added theory that forms the basis of the GRP method. Results We researched the influence of consolidation on tax revenues of regions based on financial statements of potential participants of the consolidated taxpayers group. Using the value added theory, we offer a new model to determine the profit share of every participant of the group. We substantiate the efficiency of the improved approach to assessing major taxpayers of the country. Conclusion The presented model will ensure economically sound distribution of tax revenues among regions, increase tax revenues, and heighten the interest of regional authorities in creating favorable conditions for establishing new enterprises and increasing the performance of existing ones.
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