Directions of improving the order of calculation and administration of the tax on the profit of organizations

In the conditions of modern economy, the positive financial result of the organization is the most important source of receiving the money necessary for further development of the managing subject. Based on this, the identification of actual problems in the tax accounting in the calculation of corporate income tax and possible ways to resolve them, gives the company the opportunity to function effectively not only at the expense of borrowed funds and loans, but also using their reserves.