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Why did the Consolidated Taxpayer Group Regime Fail?

The object of the study is the consolidated taxpayer group regime (CTG) introduced in Russia in 2012 for the largest groups of companies in which a group of companies is treated as a single entity for tax purposes. The aim of this paper is to investigate the reasons for the decision to cancel the CTG regime starting from 2023. The method of the study is an analysis of the available official reports, scientific publications and officials’ statements on the topic. We have also compared the initial objectives of the CTG regime introduction with the criteria by which the regime was further evaluated. In the paper we show that the main reasons for criticizing and abolishing the CTG regime do not correspond to the initial goals of its introduction. In the result, we found that the reasons for criticism stem from the fact that the CTG mechanism does not always allow the Russian regions to achieve predictability of their budgets and prevent them from diminishing. In prospect, this experience should be taken into account when making the decision on the future of the CTG regime to avoid a disappointment of the ‘losing’ regions.