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Problems of the accounting and the control of activity incorporated business-groups

Epifanov Ivan Nikolaevich  (graduate student, Financial University under the government of the Russian Federation (Moscow))

Within the limits of present clause the analysis of problems of the account and the control, arising is spent at association of managing subjects and creation incorporated business-groups. During research it is proved, that for economy of the postSoviet space characteristic crisis of the reduced reproduction, a conclusion of actives abroad, corporate use of tax optimization schemes. The reasons of the developed situation are designated and on the basis of it a new registration-analytical quality monitoring of activity incorporated business-groups are offered.

Keywords:association of business, the business-group, the consolidated reporting, offshores, the taxation, the control
 

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Citation link:
Epifanov I. N. Problems of the accounting and the control of activity incorporated business-groups // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2019. -№12. -С. 23-26
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