A study of the economic features of taxation of corporate profits in the Russian Federation in the 2010s[Исследование Экономических Особенностей Налогообложения Прибыли Организаций В Российской Федерации В 2010-Х Гг]

This article presents the main results of research on the topic of The research of the economic features of the corporate profit tax in the Russian Federation in the 2010s. The paper provides an overview of the international practice of the evolution of corporate profit taxation. Corporate profit tax is not optimal, since it distorts the decisions made by the company: about the source of funding (if interests on loans can be deducted from corporate profit tax base), about dividend payments (if the classical system with double taxation of distributed profits is applied), investment decisions, etc. In the framework of this work, the economic effects of distortions caused by the corporate profit tax in the Russian Federation and methods of their minimization will be analyzed, and the estimation of the scale of this distortions will be provided.