N. A. Kondrashova Consolidated Taxation Regime: the World Economic Practice

Abstract: The article presents a historical retrospective introduction into the world economic practice of the consolidated taxation mechanism. The author identifies the main features of consolidated tax payments in foreign countries via analyzing characteristic features of conditions of functioning of consolidated taxpayer groups in different countries (including the participation share of one organization into another, mandatory establishment of consolidated taxpayer groups, a list of consolidated taxes, the order of consolidation of incomes and expenses, etc.). Also, national scientific publications allowed the author to explore the history of introduction of the tool of consolidated tax payments in Russia. The methodological basis of the work involves the following methods of research and scientific knowledge: analysis, deduction and induction, comparison, simulation, synthesis. An analysis of the works by different authors conducting research on foreign legislation in the field of tax payments by groups of companies has revealed that there are from two to four types of possible forms of tax consolidation with the general principle of separation reflecting the extent of consolidation: from simple arithmetic summing of profit indicators of individual group members calculated on their own to “single taxpayer” regime when each company member is treated as a part of the whole group.

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