THE CONSOLIDATED TAXATION OF LARGE INTEGRATED STRUCTURES (AFTER THE EXAMPLE OF BELARUSIAN RAILWAY)

Abstract

The role and significance of large integrated structures in country’s economy are determined. The theoretical taxation aspects of large amalgamations and advantages of their being consolidated taxpayers are studied. The tax list for consolidation is fixed. Their expediency is based and methodical approaches for establishing of consolidated tax payers institution in the Republic of Belarus are worked out. After the example of Belarusian Railway we worked out the planning approaches of tax basis VAT and profit taking into accounts the transportation process. You can see the tax consolidation mechanism and the methods of consolidated taxation for railway transport. The role and significance of budgeting in finance management of difficult integrated structures, the tax budgeting significance in it are determined. Principles and methods of tax budgeting for consolidated tax payers are fixed and worked out.