FEATURES OF TAX CONTROL ON THE CONSOLIDATED GROUP OF TAXPAYERS

Abstract

In article features of formation of the consolidated base on income tax of the organizations, difficulties of tax control of all participants of the consolidated group oftaxpayers are opened. On the basis of theanalysis of statistical reportes of FederalTax Service of Russia subjects of the Russian Federation in whom need of carryingout tax audits is proved are revealed.

Keywords

• налоговое право
• консолидированная группа налогоп лательщиков
• налоговый контроль
• налог на прибыль организаций
• консо лидированная база
• tax law
• consolidated group of taxpayers
• tax control
• organizationsprofit tax
• common consolidated tax base