In this book a new approach to the concept of "consolidated group of taxpayers" (CGT) is presented. A distinctive feature of this approach is the change in targets to form CGT. The authors have systemized the essential characteristics of CGT and separated CGT from the related concepts and associations, such as holding companies, business associations, interdependent persons, etc. The authors performed analysis of international experience in taxation of CGT and concluded that the Russian model is of mixed type and characterized by the lack of cumulative a synergistic effect due to different approaches to the construction of its elements. This system in Russia already has some significant defects. For professionals in taxation, researchers, postgraduates, and students of economic specialties.