Features of application of excess profit tax for large companies in the Russian Federation

The article discusses current issues of taxation of Russian business with a one-time emergency tax for the largest companies. A retrospective analysis of the use of emergency taxes in Russia is presented, and theoretical approaches to the use of emergency taxation are identified. The author analyzed the feasibility of applying excess profit tax for oil and gas enterprises within the frame- work of differentiated and sectoral approaches, and based on this, it was concluded that providing them with excess profit tax benefits is economically and methodologically justified.