IMPROVING THE SYSTEM OF TAX ON PROFITS

Makkaeva Razet Said -Aminovna
Chechen State University
Candidate of Economic Sciences, Associate Professor of "Accounting, analysis and audit"

Abstract
Income tax is an integral element of the tax system in Russia, which redistributes income. Corporate tax refers to a direct tax. It depends on the final financial outcome for the organization. Therefore this tax affects the investment processes and the process of capital.

Keywords: accounting, cash tax payment, income tax, tax accounting, tax deduction, tax planning, taxpayer


Article reference:
Improving the system of tax on profits // Economics and innovations management. 2017. № 3 [Electronic journal]. URL: https://ekonomika.snauka.ru/en/2017/03/13699

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