The essence of the consolidated taxation by value added tax and its integration into a modern tax system of Russia
( Pp. 220-222)

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Zibin Alexey Victorovich aspirant Moskovskiy finansovo-promyshlennyy universitet «Sinergiya», g. Moskva
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Abstract:
The growth of large multi-tiered holdings requires the development and integration of new methods of taxation of consolidated groups. The article deals with the essence of consolidated taxation by value added tax, as well as describes the technology of functioning of group taxation in the Russian tax system.
How to Cite:
Zibin A.V., (2013), THE ESSENCE OF THE CONSOLIDATED TAXATION BY VALUE ADDED TAX AND ITS INTEGRATION INTO A MODERN TAX SYSTEM OF RUSSIA. Business in Law, 2: 220-222.
Reference list:
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Keywords:
VAT, consolidation, a group of taxpayers, taxes, taxation.