Taxation polysystemic monopolies

International financial sanctions imposed against our country in 2014, and outlined the recession put before the Russian economic science, the problem of finding ways of further development of the country. Infrastructure projects, as international experience shows, has always been a powerful tool to stimulate economic growth. For the Russian Federation - the largest country in the world is the greatest relevance transport infrastructure, in which JSC “Russian Railways” play a decisive role. Rail transport, since its inception, has traditionally been a powerful engine of social and economic development of the country. Russian system of taxation of corporations is defined in separate articles of the Tax Code, which makes it difficult to understand the impact of taxes on the financial and economic results of their activities. As statistics show, large corporations are taxpayers, form the basic income of the consolidated federal budget. Individual corporations can be attributed to polysystemic monopolies, including JSC “Russian Railways”. Polysystemic monopolies have a significant multiplier effect for economic growth and development. Consequently, the tax policy in respect thereof shall be taken into account these features. Implemented analysis allows a comprehensive look at tax policy of the Russian state in relation to the largest corporations, which has obviously expressed fiscal nature. In resulting in the withdrawal offinancial resources in central government funds to the detriment of corporate finance. There is a tendency of decrease in investment activity on the part of big business. This applies to both traditional infrastructure and knowledge-based - aerospace. This has led to a significant reduction in the rate of economic growth for the period 2011-2014 year, and in 2015-2016 is expected recession. Worded provisions allow the use offiscal policy for the expanded reproduction through the use of potential polysystemic monopolies. This could have a significant multiplicative effect on the Russian economy, which ultimately will contribute to accelerate the pace of socio-economic development of our country and the growth of tax revenues at all levels of the budget and state funds.