Analysis of corporate income tax receipts and ways to improve it

UDC 336.22

Authors

Amiralieva D. M.
candidate of economic sciences, associate professor of the department of finance and credit, Dagestan State University, Makhachkala

Abstract

The article outlines the role of corporate income tax receipts in the federal budget of the Russian Federation and in the regional budget of the Republic of Dagestan. The structure of revenues to the Federal budget of the Russian Fed-eration for 2018–2019 is considered. Budget expenditures, the ability of a constit-uent entity of the Russian Federation to promote economic development and im-prove the well-being of citizens depend on the amount of this tax. The dynamics of income tax revenues to the federal budget for the analyzed period is presented.

Keywords

Tax, corporate income tax, federal budget, VAT, mineral ex-traction tax, excise taxes.