Analysis and prospects for changes in the corporate income tax in Russia

This article examines the main changes in the profit tax in 2017 and 2018 and their consequences. The results of the redistribution of the profit tax rate between the federal and regional budgets are shown. The prospects of the development of this the tax in 2019 and 2020 are also analyzed. Possible measures are shown to ensure economic growth by improving taxation of profits. The necessity of stimulating investment activity of enterprises with the help of profit tax is substantiated, especially at the expense of the regional component of the tax.