Evaluation of the role of the profit tax in income of regional budgets (on the example of Orenburg region)

Profit is one of the most important indicators of financial results of economic activities of business entities. It is the purpose of the functioning of the organization, contributes to the production and social development of the company, acts as a source of payment of taxes, and, therefore, finances the expenses of the state. With the help of such an important tool that influences the economy as a profit tax, it is possible to exert a significant influence on the country's investment development, promote capital growth and have a source of budget revenues. Taking into account the huge importance of the role of the profit tax in the formation of the revenue base of the budgetary system of the Russian Federation, the most important task of the tax policy at the present stage of the Russian economy development is to ensure the socially and economically necessary level of the tax revenues to the budget system of the Russian Federation.