A STUDY OF APPROACHES TO THE FORMATION OF CORPORATE PROFIT TAX AS A SOURCE OF FISCAL REVENUES FOR THE CONSOLIDATED BUDGET OF THE RUSSIAN FEDERATION

The article is devoted to a comprehensive study of the role of corporate income tax in the process of forming the revenue base of the consolidated budget of the Russian Federation. The paper analyzes in detail the fiscal significance of this tax, determines its place and share in the structure of budget revenues at the present stage. Special attention is paid to a retrospective analysis of the dynamics of income tax receipts based on statistical data from the Federal Tax Service and the Ministry of Finance of the Russian Federation over the past few years. The author identifies and systematizes the key factors that have a determinative effect on the volume of tax collection: among them are the conjuncture of global commodity markets, changes in tax legislation (including regulation of rates and benefits), as well as the general state and cyclical development of the national economy. The purpose of the study is to assess the sustainability of income tax as a source of income and to determine the prospects for its development in the context of modern economic reality, characterized by volatility and external sanctions pressure. Based on the analysis, reasoned conclusions are formulated about the degree of dependence of the consolidated budget on income tax receipts and possible directions for improving the mechanism of its administration are proposed. In conclusion, it is emphasized that, despite the revealed correlation with the economic situation, income tax retains the status of one of the most significant non-resource sources ensuring the financial stability of the country's budgetary system.