Tax security in the taxation of corporate profits in the context of innovative economic development
https://doi.org/10.26425/2309-3633-2025-13-3-90-98
Abstract
With an increase in the basic income tax rate from 2025, organisations are faced with the task of ensuring the tax security of profit taxation in the context of innovative economic development, allowing taxpayers and tax authorities to effectively use innovative technologies in their activities. The purpose of this article is to find tools that can be used to optimise the profit taxation process and increase tax security. The subject of the study are investment tax deductions and ensuring economic security when applied in the context of innovative economic development. The focus of this article is on investment tax deductions as the most complex tools to reduce corporate income tax. The article uses methods of a systematic approach, analysis, and synthesis. As a result of the conducted research, it has been concluded that an individual approach by taxpayers is necessary in terms of the possibility and expediency of applying investment tax deductions, realistically assessing potential risks and tax savings. Using the example of specific paint and varnish industry organisations, calculations have been performed that allow taxpayers to make effective management decisions and ensure tax security. The presented calculations can be applied by organisations of various fields of activity. The authors have concluded that the criteria requirements for the use of investment tax deductions limit the practice of their application. The results of the study can be used in developing solutions to ensure tax security in the taxation of corporate profits. The conclusion is made about the need for further development of incentives for investment activities of organisations.
About the Authors
E. A. KirovaRussian Federation
Elena A. Kirova, Dr. Sci. (Econ.), Prof. at the Accounting, Audit, and Taxation Department
99, Ryazansky prospect, Moscow 109542
E. A. Ponomarenko
Russian Federation
Elena A. Ponomarenko, Senior Engineer
42, Akademika Zhukova ulitsa, Dzerzhinsky 140090
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Review
For citations:
Kirova E.A., Ponomarenko E.A. Tax security in the taxation of corporate profits in the context of innovative economic development. UPRAVLENIE / MANAGEMENT (Russia). 2025;13(3):90-98. (In Russ.) https://doi.org/10.26425/2309-3633-2025-13-3-90-98