The foreign experience of tax administration of integrated corporate structures

Different associations, such as integrated corporate structures, are becoming more important in the conditions of globalization of economics. The integrated corporate structures are presented as the consolidated groups of taxpayers for the purpose of taxation in the Russian Federation. Four main models of the consolidated taxation are examined, as well as the experience of the foreign states in the area of tax administration of the consolidated taxpayers is analyzed. The conclusion regarding the leading role of the integrated corporate structures in providing stable replenishment of the revenues of the budgets of the regions and the entire country has been made.

globalization, integrated corporate structure, tax income, stability, consolidated group of taxpayers, tax administration, group of companies, damages, revenue, market share