Roshchupkina V.V. Evolution of the Profit Taxation in the Russian Federation

Abstract: The subject of the research is the analysis of the evolution of the profit taxation in the Russian Federation including development of the state legislative basis. The purpose of the research is to define regular patterns of state regulation of profits made by economic entities at different stages of the development of the national economy including periods of the economic growth and crisis. The results of the research are the description of the role of corporate profit tax in the pumping up the budgets of all levels, critical analysis of the legislative basis for the aforesaid tax, stressing out debatable points in administration of the given tax and determination of alternative opportunities of tax regulation. The main research method used by the author is the monographic method based on the comparative anaylsis of the legislative basis. The importance of the research is caused by the fact that the results of the research can be applied by the Ministry of Finance of the Russian Federation to the process of tax regulation and creation of regulatory documents dealing with the issues of taxation of corporate profits. Results of the analysis of the theories of taxation from the point of view of the conceptual provisions of the economic development allow to make certain conclusions about evoluation of the profit taxation in the Russian Federation. Development of the legislative basis implies renovation of the analytical technology which, in its turn, allows to establish the most efficient instruments of profit taxation for economic entities under the conditions of the economic crisis of the Russian Federation. In this regard, the author assumes that creation of the efficient system of profits taxation would allow, on the one hand, improve the mechanism of the risk-oriented tax administration and develop effective basis of taxation, and to offer regulation models that would satisfy requirements of the modern economic situation, on the other hand. 

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