The article notes that the Federal Law of 16.11.2011 ¹ 321-FZ regulates the new order of taxation at largest enterprises in the Russian tax system since 2012. The special order of taxation of consolidated groups is borrowed from practice of the tax systems of the developed foreign countries. The authors present a conceptual model of taxation at the largest organizations directed on increase of social and economic efficiency of CGT functioning, on coordination of interests of interacting parties and on ensuring justice in distribution of tax income between territories on which the members of the group.
Keywords: tax, consolidated group of taxpayers, taxation, reforming, companies, organizations, profit, losses
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