Corporate income tax in modern realities: role in the economy and innovations in the collection mechanism

The subject of the research is current trends in calculating and collecting corporate income tax (NGO). The review and analysis of innovations in the field of lawmaking in terms of changes in corporate income tax rates, the proportions of its distribution between budget levels, as well as the conditions for the application of the new federal investment tax deduction (FINT). The necessity of adjusting the proportions of the distribution of NGO between budget levels in the context of restrictions on the use of financial instruments is substantiated. A comparative assessment is given of the rate of change in corporate income tax receipts, the NGO tax base, and the amount of economic losses. The outstripping growth of losses in the economy over the rate of changes in the tax base and income tax receipts has been revealed, which hypothetically indicates the severity of NGO payments and the weakening of its fiscal role in modern realities. The conclusion about the probability of an increase in unfair optimization in conditions of a proportional increase in the base is substantiated.