Taxation of Income of Organizations and Tax Reform in the Russian Federation

This article is devoted to analyzing the impact of tax policy in the area of corporate income tax on the financial behavior of companies in the Russian Federation. Based on statistical data from 2020 to 2024, the study examines the dynamics of corporate profits and tax revenues, as well as calculates the effective tax burden. Special attention is paid to the consequences of increasing the corporate income tax (CIT) rate from 20% to 25% starting in 2025 and the short-term growth in fiscal revenues that followed. The article concludes with proposals for improving tax administration and reducing the risks of excessive fiscal pressure. Research writing purposes: to assess the impact of corporate income tax policy on the financial performance of companies and to analyze the fiscal consequences of increasing the CIT rate from 20% to 25% in 2025. The conclusions received during the research: a strong correlation between corporate profits and tax revenues has been established. The increase in the CIT rate in 2025 led to short-term growth in tax collections; however, further intensification of fiscal pressure may affect reported profits and business incentives. A key priority is the improvement of tax administration and maintaining a balance between revenue collection and investment attractiveness.