Profit tax of organizations - problems in the administration and forecasting of revenues to the budget of the subject and directions for their improvement

UDC 338.24

Authors

Meilanova Ya. N.,
master's student of the Department of Finance and Credit, Dagestan State University, Makhachkala
Scientific supervisor:
Meilanova I. A.,
candidate of economic sciences, Dagestan State University, Makhachkala

Abstract

In this scientific article, the author considers the concept and structure of corporate income tax. The problems of administration and foreca sting of budget revenues have been studied, and directions for improving the tax policy with regard to the tax on profit of organizations have been proposed. An analysis is carried out and an assessment is made of the receipts of corporate income tax to the regional budget of the Russian Federation on the example of the Republic of Dagestan.

Keywords

corporate profit tax, tax system, economy, regional budget, federal budget, tax rate, analysis, assessment, administration, forecasting, im-provement.