Abstract
The article analyzes the processes of restructuring of large corporations in the context of regional development. The article highlights two main aspects of restructuring: a change in the legal form that facilitates further operations with assets, in the form of transferring into non-public forms of business, turning into branches of large regional enterprises, financial restructuring in the form of the movement of financial liability centers beyond the limits of the host regions. A separate role is assigned to the institute of consolidated groups of taxpayers (CGT) as a mechanism for reducing the tax base in the region, it is concluded that the regional share of the institute CGT income tax with branches formed by large corporations in the territories of their presence is drawn up. The article concludes that corporate restructuring gives rise to unpredictability for filling regional budgets. In these conditions, it is necessary to build a system of state regulation, taking into account the risks of the opportunistic behavior of the largest business in the territory of the host regions.
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