Evaluation of the effectiveness of increasing the size of subsidies to the regions-recipient by changing the rules of distribution of profit tax of organizations

This article considers the need for changes in the distribution of the tax on profit of organizations between the Federal budget and budgets of constituent entities of the Russian Federation. The efficiency of the complete amendments to support key low-income regions of Russia. In this connection, was produced by the correlation-regression analysis to assess the impact of transfers from the Fund of support of regions directed to the Ivanovo region, from the point of view changes in the volume of investments in share capital, which is important in the formation of the development strategy of the region.