Abstract:

In the Russian Federation, a consolidated group of taxpayers (CGT) appeared relatively recently, while after a few years the government began to impose moratoriums on the creation of new CGT and the expansion of existing ones. At the moment, from 2023 it is planned that the already created CTG will cease to exist in the Russian Federation, despite the fact that in world practice this category of taxpayers is developing quite successfully not only in national economies, but also at the interstate level. The purpose of this article is to assess the activities of tax incidents in the tax aspect, as well as to give the main directions for their development and fiscal regulation based on international experience and their own vision of their development in Russia.