The introduction of a tax on excess profits, as a tax of an extraordinary nature

In modern conditions of the development of a market economy, commercial organizations engaged in various types of economic activities are payers of certain taxes in accordance with the current legislation of the Russian Federation. A special place in the taxation of an organization is occupied by profit. Since 2024, for the first time in the tax system of the Russian Federation, a tax on excess profits has been introduced, which is of a one-time nature. This article is devoted to an overview of the legislative formulation of the tax base for this tax, as well as an analysis of the possible use of a tax deduction in the form of a security payment. In addition, this article allows us to form an understanding of the reasons for the introduction of this one-time tax in the tax legislation of the Russian Federation.