Сurrent state of an Institute of consolidated taxpayer: basic principles and methodology of accounting for income taxes

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In the article various international tax consolidation models are analyzed, as well as peculiarities of an Institute of consolidated taxpayer in our country are revealed. The place of income tax in the system of revenues of the federal budget is defined. Based on the analysis of information received, the basic principles of methodology of accounting for income tax consolidated groups were formulated, as well as the issues faced by organizations in the application of the regime of consolidated taxpayer are defined.

About the authors

N. N. Shamonin

Ogarev Mordovia State University, Saransk, 443005, Russian Federation.

Author for correspondence.
Email: morenov.sv@ssau.ru


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Copyright (c) 2018 Vestnik of Samara University. Economics and Management

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