Published in journal "Taxes and Taxation", 2016-12 in rubric "Tax administration", pages 972-978.
Resume: The subject of the research is the conditions of creation and functioning of the consolidated taxpayer groups (CTG) established by Russian legislation. Despite the fact that these terms were initially much stricter than in developed countries, the current political trend does not ease but tighten these conditions. In particular, in 2015 amendments to the Tax Code raised the minimum lifetime of CTGs and imposed restrictions on the frequency of changes in the composition of CTG participants. The research is based on traditional methods of legal science including logical and comparative legal analysis. The author comes to the conclusion that the statutory restrictions on the frequency of changes in the composition of the CTG and on the minimum lifetime of the CTG are very hard in theory but practically are completely ineffective. The author of the article proposes alternative ways to prevent abuses through changes in the composition of the CTGs.
Keywords: changes of CTG composition, terms of CTG foundation, consolidated tax base, Russian tax code, composition of CTG, tax consolidation, CTG, tax administration, consolidated taxpayer group, tax optimization
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