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Taxes and Taxation
Reference:

Sorokina, V.A. Tax on profit of organizations in Russia and in the foreign states

Abstract: The article is devoted to studying of the key provisions of legislation on taxation of profits in Russia and in the foreign states. The author analyzes the key differences of various systems of collecting such tax. The author then offers possible ways to improve existing legislation on taxes in the Russian Federation based on the experience of foreign states.


Keywords:

tax, income, profit, budget, rate, loss, period, object, base.


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