%0 Journal Article
%T 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
%A Orobinskiy, A.S.
%A Pyltsina, M.V.
%K budget, tax revenues, income tax, fiscal function, tax arrears, tax sanctions
%J Actual directions of scientific researches of the XXI century: theory and practice
%D 2026
%N 14
%P 12
%I FSBE Institution of Higher Education Voronezh State University of Forestry and Technologies named after G.F. Morozov