Abstract:

One of the key moments of modern society is the social and economic well-being of the population. State tax policy is a powerful regulatory tool for social and economic development. In this sense, it is not just fiscal but also a variety of other regulatory objectives-economic, social, environmental, international. In this article we have an analysis of the existing problems in foreign countries for example groups of CGT. This article classifies the consolidated groups of taxpayers used in developed countries, the comparative analysis of the strengths and weaknesses of existing models of taxation big business. World practice shows that in the conditions of economic globalization, transnational corporations are a vital tool in competitive developed countries for international markets and leadership in the world Division of labor. It also identified a number of general trends with regard to the functioning of the consolidated groups of taxpayers with foreign tax models.