Corporate profit tax: the current mechanism of calculation and ways of improvement at the present stage

Authors

Huseynova A.N.

Abstract

The relevance of the work is due to the need to continue the study of modern aspects of the mechanism for calculating corporate income tax. The basic elements of the current mechanism for calculating and levying corporate income tax in the Russian Federation are considered. The key problems of the mechanism for calculating and levying corporate income tax are analyzed and concrete proposals are substantiated for improving it and increasing the efficiency of administration at the present stage of the Russian Federation

Keywords

profit, corporate profit tax, loss, tax base, budget, tax administration.