Abstract:

Tax relations and their mechanisms are studied by national and international economists, since it is tax relations that carry the capability of government regulation of any economy. In 2012, the law "On consolidated groups of taxpayers" was adopted that states the norms and rules for regulating the relations between a tax authority and taxpayers, who are the members of a consolidated group of taxpayers (CGT). Hence, the CGTs become the most important factor of socioeconomic development of the society. One of the most important goals of CGT institution was the increase of economic justifiability for the distribution of profits tax revenues across the territories of the Russian Federation. According to the analysis of tax base and profits tax revenues in 2012-2013 regarding the subordinate entities of the Federation, economic activities and consolidated groups of taxpayers, the achievement of such goal through CGTs was placed in doubt. The creation of CGTs stimulates the overall economic development and potential increase of profits tax revenues, positively affects the socioeconomic development of regions; however, an important role is played by the development of the mechanism for compensating falling out revenues of a regional budget and by the adjustment of the technique for distributing the tax base of CGTs across the territories.