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Corporate Profit Tax: Evaluating Dynamics and Describing Particularities of Improvement Mechanism Thereof in the Russian Federation
Elovatskaya Tat'yana Anotol'evna

PhD in Economics

associate professor of the Department of Finances and Credit at Voronezh Branch of the Plekhanov Russian University of Economics

394030, Russia, Voronezh Region, Voronezh, Karl Marx' str., 67a

elovatan@mail.ru
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Orobinskaia Irina Viktorovna

Doctor of Economics

Irina V. Orobinskaya
PhD (Economics), Associate Professor, the Taxes and Taxation Chair, the Voronezh State Agricultural University; orob-irina@yandex.ru;

394087, Russia, Voronezhskaya oblast', g. Voronezh, ul. Michurina, 1

orob-irina@yandex.ru
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Bryantseva Larisa Viktorovna

Doctor of Economics

professor of the Department of Taxes and Taxation at Voronezh State Agricultural University

384087, Russia, Voronezh Region, Voronezh, Michurin's str., 1

blv2466@mail.ru
Другие публикации этого автора
 

 

Abstract.

The article is devoted to one of the main taxes in the Russian tax system, corporate profit tax. Profit taxes are used in countries with market economy and serve as one of the most important instruments to encourage the economic growth. The need to find the best parameters to evaluate profit tax is very important and thus, this problem needs to be studied further. The authors of the article note that profit tax is a significant part of state budget. In this article the authors provide results of their analysis when they studied the mechanism that is used to evaluate profit tax and tax revenues into the state budget. The methodological basis of the research involves fundamental concepts described in Russian and foreign researches, legal acts of state authorities, federal laws, President's Decrees and Resolutions of the Russian Federation Government, as well as materials of research and practice conferences. In the course of their research the authors have used abstract logical, monographic, statistical economic and other methods of economic research. The authors of the article analyze principles of taxation of legal entities' profit in Russia, Germany, Denmark and Czech Republic. The authors pay special attention to the main changes in laws on tax and levies in 2017 and make conclusions whether these changes may improve corporate profit taxation process. 

Keywords: improvement of taxation, tax benefits, principles of taxation, financial result, tax, tax on profit, income, the tax system, tax incentives, foreign countries

DOI:

10.7256/2454-065X.2018.1.24676

Article was received:

18-11-2017


Review date:

19-11-2017


Publish date:

31-01-2018


This article written in Russian. You can find full text of article in Russian here .

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