Analysis of current tendencies of tax revenues from organizations profit in the budgets of subjects of the Russian Federation

The article analyzes current trends in changes in the income tax of organizations, both in terms of its place and role in generating revenues for the budgets of the constituent entities of the Russian Federation, and from the perspective of realizing its natural incentive potential in the context of improving the mechanism for its collection. The article identifies a trend towards a decrease in the fiscal significance of the income tax in the revenues of the constituent entities of the Federation. The article demonstrates the dynamics of variations in the income tax revenues of different levels. The article identifies a trend towards an increase in the gap in the mobilization of the income tax of organizations in regional budgets. The article analyzes the innovations in the corporate income tax, highlighting their positive aspects and potential risks of increasing the negative effects on the economies of the constituent entities of the Russian Federation. The authors propose comprehensive measures aimed at mitigating the negative effects of tax innovations on the development of the most sensitive sectors of the regional economy, including recommendations for recommendations on tax incentives for investment and innovation activity by medium-sized and small businesses.