TY  JOUR
TI  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
KW  budget
KW  tax revenues
KW  income tax
KW  fiscal function
KW  tax arrears
KW  tax sanctions
JO  Actual directions of scientific researches of the XXI century: theory and practice
AU  Orobinskiy, A.S.
AU  Pyltsina, M.V.
PY  2026
IS  14
PB  FSBE Institution of Higher Education Voronezh State University of Forestry and Technologies named after G.F. Morozov