ИССЛЕДОВАНИЕ ФАКТОРОВ ПОВЫШЕНИЯ КАЧЕСТВА АДМИНИСТРИРОВАНИЯ НАЛОГА НА ПРИБЫЛЬ ОРГАНИЗАЦИЙ В ЦЕЛЯХ ОБЕСПЕЧЕНИЯ ФИНАНСОВОЙ БЕЗОПАСНОСТИ РЕГИОНА

Abstract

Abstrakt Indicators of corporate income tax administration, its role in ensuring the financial security of the subject of the Russian Federation are considered. Study of indicators of administration of the tax on profit of organizations paid by taxpayers Kursk region, was carried out on the basis of statistical indicators of development of Kursk region, the statistical tax reporting of Management FNS of Russia across Kursk region. The study identified factors that positively influenced the improvement of the quality of tax administration of corporate income tax. It is proposed to use these factors in determining the indicator for assessing the quality of corporate income tax administration. Based on the analysis of the financial results of the enterprises of the Kursk region, proposals have been developed to improve the administration of corporate income tax.