IN THE CONTEXT OF THE APPROACH "OF THE FEDERAL BUDGET – THE BUDGET OF A CONSTITUENT ENTITY OF THE RUSSIAN FEDERATION, A LOCAL BUDGET" (ON THE EXAMPLE OF ARKHANGELSK REGION)

The article shows the formation and current state of the tax on profit of organizations in the context of approach "of the Federal budget – the budget of a constituent entity of the Russian Federation, a local budget." The proposed new splitting scheme 20% tax on profit of organizations for the benefit of all budgets of the budgetary system of the Russian Federation, including those provided by the norms of deductions to the municipal formations of the Arctic zone of the Russian Federation (on the example of Arkhangelsk region). The study was performed with financial support RFBR, the project "Regional model bill of optimizing the allocation of additional tax revenues for socio-economic development of municipal formations of the Arctic zone of the Russian Federation (on the example of Arkhangelsk region)" № 17-32-01089 A2.