| | | | PROBLEMS OF MODERN ECONOMICS, N 3 (75), 2020 | | | | ECONOMICS, MANAGEMENT, AND ACCOUNTING AT THE ENTERPRICE | | | Osadchuk L. M.
Assistant Professor, Chair of Market and State Institutions, Kuban’ State University of Technology (Krasnodar), PhD (Economics)
Kleimenova Yu. A.
Senior Lecturer, Chair of Market and State Institutions, Kuban’ State University of Technology (Krasnodar)
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| | | The article presents a comparative analysis with the regards to the practice of profit tax application for organizations in Russia and the USA. The authors analyze tax revenues coming to the budget of the Russian Federation and in America, which visibly shows the share of profit taxes in the budget of each country. The article distinguishes positive and negative features in profit taxation both in Russia and in the USA. | | Key words: profit tax of organizations, corporate tax, taxation elements, analysis, budget revenues, practice of application, foreign experience | | Pages: 86 - 88 |
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