Kondrashova, N. A. Influence of the Mechanism of Tax Consolidation on Payments into the Russian Budget

Abstract: The author provides an important evaluation of how performance results of taxpayers’ consolidated groups influence inter-budget relations. The author focuses on special requirements of legislation for consolidated groups regarding the order of payment of consolidated profit tax and splitting consolidated profit tax among budgets. The author also comments on peculiarities of implementation of these requirements. In general, the author defines the negative tendency of the Russian budget in part of decreasing tax revenues from consolidated profit tax in 2012–2013. At the same time, the author expresses her hope that this situation may be changed. The main methodological instruments used by the author include scientific research methods such as analysis, logical method, induction, deduction and comparison. The author concludes that the mechanism of tax consolidation launched in the Russian economy implies additional burden on the process organization and raises new administrative questions not only for participants of consolidated groups but also for particular legislative and executive authorities of the Russian Federation. Despite significant losses of the budget in part of tax payments from consolidated groups, the author believes that these difficulties are caused by the fact that the mechanism of tax consolidation is only starting to function and these difficulties will be neutralized by new performance results of consolidated groups.

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