Orobinskaya I.V., Gashenko I.V. The Mechanism of Interaction Between the Parent Company and Affiliated Companies As Part of the Consolidated Group of Taxpayers and its Influence on the Amount of Tax Burden

Abstract: The subject of the research is the economic relations arising in the process of taxation of agricultural goods producers. The object of the research is the integrated structures of the agricultural sector of the Russian Federation. Today integrated establishments play an important role in the production and sale of agricultural goods in the Russian Federation. Meanwhile, there is a number of problems that hinder efficiency and sustainable development of integrated structures in the country-side. Among these problems the authors emphasize the problem of selecting the optimal system of taxation. The experience has been that the current system of taxation does not fully perform all its functions. Taking into account the ongoing state policy aimed at supporting Russian goods producers and tax reforms, it is necessary to to conduct the in-depth analysis and improvement of the current system of taxation. The authors of the research have used the abstract-logical, monographic, statistical-economical and other methods of economic research. The methodological basis of the research includes fundamental concepts that can be found in the works written by Russian and foreign scientists as well as legislative and regulatory legal acts of state authorities, federal laws, Decrees of the President and Russian Federation Government Regulations, and materials of the research and practice conferences on the issues of taxation of agricultural goods producers. The authors of the present research view tax planning of intergrated establishments of the Russia's agricultural sector from the point of view of tax optimization. The scientific novelty of the research is caused by the fact that the authors evaluate the influence of the mechanism of interaction between the parent company and affiliated companies as parts of the holding on the amount of tax burden in general. 

Keywords: