Analysis of tax accounting development as it pertains to the corporate profit tax for the purpose of its administration improvement

The need to improve the administration of corporate income tax is determined by the fact that there have been qualitative changes in the order of its collection in terms of an independent tax accounting system. In this situation there is an urgent need to monitor timely and apply correctly the changing and updating regulations of tax administration. The study of these changes will certainly help to organize a high-quality system of state tax control and increase its effectiveness.