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The ways of raising the efficiency of taxation become increasingly important at the present stage of development of the Russian Federation. Existing calculating the tax base methods, the rate of tax revenues to the budgets, the relationship between taxpayers and tax authorities have a direct impact on the development of the country and regions. Through effective tax administration, redistribution process of monetary resources into social, defense, environment protection sphere occurs. Thus, a high degree of tax efficiency creates the basic conditions for social and economic development of Russia and its regions. In order to increase regions income, to encourage the conditions to compete for Russian companies on national and world markets, to develop socio-economic sphere of the country, the concept of a consolidated group of taxpayers was introduced with Russian Federal Law of November 16, 2011 N 321-FZ "On Amendments to Parts One and Two of Russian Federation Tax due to creation of Consolidated Group of Taxpayers". This law is to simplify the payment of income taxes by large taxpayers. The Consolidated Group of Taxpayers (CGT) is a voluntarily ta x profits association of taxpayers on the basis of the establishment of a consolidated group of taxpayers agreement with the aim of corporate income tax calculation and payment, taking into account the total financial result of these taxpayers' economic activity.

Government And Taxpayers Interests' Coordination Model Within The CGT, Based On The Principle Of Social And Economic Efficiency