Some aspects of the tax control of the mesoeconomic structure

The special level of economics, which subjects are integrated corporate structures, meso-economics, has been defined in the article. The peculiarity of activity of meso-economic structures is the use of transfer prices. Transfer pricing is the tool, which allows not only coordinating the interests of each participant of integrated corporate structure, but also minimizing the tax load. The changes in the tax legislation of the Russian Federation in the area of control of integrated corporate structures and transfer pricing have been described. Recommendations for further improvement of the legislation have been provided.

integration; meso-economics; tax income; holding; financial and industrial group; consolidated taxpayers’ cluster; the largest taxpayer; transfer pricing; tax control, tax legislation