Features of Income Taxation for Enterprises of Different Forms of Ownership (on the example of the Perm region)

Abstract

This article analyzes the receipt of direct taxes to the Federal budget and the regional budget of the Perm region. Methods of economic and statistical analysis, grouping and comparison were used for this purpose. Based on the study, conclusions are drawn about increased competition among small and medium-sized organizations in the Perm region. The results of the study also expand the understanding of the specifics of budget forecasting, which ensures the stability of tax revenues in the budget system of Russia and the Perm region. The conditions that help attract investors to the region are considered.