@article{Orobinskiy2026a,
author={Orobinskiy, A.S. and Pyltsina, M.V.},
title={A STUDY OF APPROACHES TO THE FORMATION OF CORPORATE PROFIT TAX AS A SOURCE OF FISCAL REVENUES FOR THE CONSOLIDATED BUDGET OF THE RUSSIAN FEDERATION},
journal={Actual directions of scientific researches of the XXI century: theory and practice},
publisher={FSBE Institution of Higher Education Voronezh State University of Forestry and Technologies named after G.F. Morozov},
year={2026},
pages={133-145},
volume={14},
issue={1},
}