+7 925 966 4690, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»

JOURNALS

  

FOR AUTHORS

  

SUBSCRIBE

    
International Accounting
 

Building a model to coordinate interests of the State and taxpayers when consolidating the tax obligations

Vol. 20, Iss. 21, NOVEMBER 2017

PDF  Article PDF Version

Received: 31 May 2017

Received in revised form: 19 June 2017

Accepted: 19 July 2017

Available online: 15 November 2017

Subject Heading: Tax and taxation

JEL Classification: H20, H25, H26, H29

Pages: 1243–1254

https://doi.org/10.24891/ia.20.21.1243

Bannova K.A. National Research Tomsk Polytechnic University, Tomsk, Russian Federation
bannovaka@yandex.ru

Dolgikh I.N. National Research Tomsk Polytechnic University, Tomsk, Russian Federation
lignain@mail.ru

Importance The existing methods applied to calculate the tax base of tax consolidated groups (TCG) preclude from stable tax payment deductions to the regions of TCG member operations. This fact upsets the equilibrium between regions and leads to distortion of horizontal tax integration.
Objectives The aim of the paper is to build a model to harmonize the interests of the government and taxpayers when creating a TCG, based on the principle of social and economic justice.
Methods The study rests on general scientific research methods, like systems approach, process approach, resource-based view, analysis and synthesis of empirical data, and methods of economic analysis, including the system of indicators development, comparison, tabulation procedure, disaggregation, calculation of special coefficients.
Results The offered model has three stages: consideration of each region's contribution to national economy development through creation of a system of indicators that characterize its importance; a coefficient-based approach, which implies establishing the weights of each indicator for various industries; consideration of the degree of region's economic depression where a TCG operates. The derived tax revenues are supposed to be channeled to social welfare, GDP growth, unemployment reduction, etc.
Conclusions If used, the offered model will lead to consolidation of common efforts between company management and regional authorities on enhancing operational efficiency. This will create additional employment, attract investment, and increase return on invested capital.

Keywords: tax consolidated group, taxpayer, value added, gross regional income, social and economic justice

References:

  1. Mansurov P.M., Mansurova G.I. [Depressive region: essence, criteria of reference, main problems]. Fundamental'nye issledovaniya = Fundamental Research, 2012, no. 6(2), pp. 506–510. URL: Link (In Russ.)
  2. Maiburova I.A., Ivanova Yu.B. et al. Fiskal'nyi federalizm. Problemy i perspektivy razvitiya: kollektivnaya monografiya [Fiscal federalism. Problems and development prospects: a multi-authored monograph]. Moscow, YUNITI-DANA Publ., 2015, 415 p.
  3. Kiseleva E.A. [Theoretical basis of tax administration in order to achieve a balance of interests of its participants]. Ekonomika i predprinimatel'stvo = Journal of Economy and Entrepreneurship, 2015, no. 9-2, pp. 151–158. (In Russ.)
  4. Koroleva L.P. [Prospects of improvement of organizations in Russia profits taxation mechanism]. Nalogi i finansy = Taxes and Finances, 2014, no. 2, pp. 32–40. (In Russ.)
  5. Koroleva L.P. [The role of consolidated groups of taxpayers in providing innovative breakthrough: To be or not to be]. Journal of Tax Reform, 2015, vol. 1, no. 2-3, pp. 177–193. (In Russ.) URL: Link
  6. Troyanskaya M.A., Ermakova E.A. [Consolidated group of taxpayers: Combination of State and taxpayers]. Ekonomicheskoe vozrozhdenie Rossii = Economic Revival of Russia, 2015, no. 1, pp. 56–64. (In Russ.)
  7. Lykova L.N. [The first results of the tax maneuver and budget revenues of the subjects of the Russian Federation]. Federalizm = Federalism, 2015, no. 4, pp. 55–64. (In Russ.)
  8. Kireenko A.P. [Methods of investigating taxation in today's foreign literature]. Journal of Tax Reform, 2015, vol. 1, no. 2-3, pp. 209–234. (In Russ.)
  9. Dulova E.N. [Depressed regions: The concept and management mechanism]. Regional'naya ekonomika i upravlenie, 2011, no. 26, pp. 9–13. (In Russ.) URL: Link
  10. Polynev A.O. Mezhregional'naya ekonomicheskaya differentsiatsiya: metodologiya analiza i gosudarstvennogo regulirovaniya [Interregional economic differentiation: Methodology of analysis and State regulation]. Moscow, Editorial URSS Publ., 2003, 208 p.
  11. Kupershtokh V.L., Sokolov V.M., Suspitsyn S.A., Yagol'nitser M.A. [Methodological framework for identifying depressed and backward regions]. Region: ekonomika i sotsiologiya = Region: Economics and Sociology, 1996, no. 2, pp. 3–33. (In Russ.)
  12. Bagomedov M.A. Sotsial'no-ekonomicheskaya depressivnost' yuzhnykh regionov i ugrozy razvitiyu Rossii [Socio-economically depressed southern regions and the threat of development of Russia]. URL: Link (In Russ.)
  13. Bogacheva O. [Budgetary mechanisms in the world practice of depressed and backward regions' development]. Voprosy Ekonomiki, 1996, no. 6, pp. 100–112. (In Russ.)
  14. Krasnoperova O.A. [A new procedure for corporate income tax assessment by tax consolidated group members]. Grazhdanin i parvo, 2013, no. 7, pp. 48–53. (In Russ.)
  15. Garaev I.G. [Transition to income tax administration of a tax consolidated group as a new stance of fiscal policy of the State]. Finansovoe pravo = Financial Law, 2013, no. 2, pp. 29–32. (In Russ.)
  16. Shiryaeva N.M. [Problems of inter-budget distribution of regional tax revenues]. Uchet i statistika = Accounting and Statistics, 2013, no. 3, pp. 204–211. (In Russ.)
  17. Kozenkova T., Zachupeiko I. [Specifics of income taxation in tax consolidated groups]. RISK: resursy, informatsiya, snabzhenie, konkurentsiya = RISK: Resources, Information, Supply, Competition, 2013, no. 2, pp. 324–330. (In Russ.)
  18. Bannova K.A., Dolgikh I.N. Developing the Competitive Advantage of Companies and Regions by the Creation of Consolidated Groups of Taxpayers. International Business Information Management Association Conference, IBIMA: 26th International Conference, Madrid, Spain, 11–12 November 2015. Madrid, IBIMA, 2015, pp. 834–842.

View all articles of issue

 

ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 27, Iss. 3
March 2024

Archive