Subject Corporate income tax continues to be a reliable source for budgetary replenishment, being a thoroughly examined and understandable type of taxes. The practical application of the tax laws raised issues of defining the income tax and determining its collection mechanism. Objectives The research identifies issues of completing the income tax collectability plan since there exist certain difficulties in administering taxes remitted by the largest taxpayers of the regions and consolidated groups of taxpayers. Methods I overview the current situation of income tax collectability for the chosen fiscal period in the constituent entity of the Federation, considering proceeds from the largest taxpayers, consolidated groups of taxpayers. The article formulates weaknesses of the existing assessment methodology and recommends how the methodology should be complemented. Results The research identifies what caused the deviation from the income tax collectability plan in the constituent entity of the Federation, and substantiates how the tax administration quality should be improved in relation to the largest taxpayers and consolidated groups of taxpayers. Conclusions and Relevance The article proves an individual approach is needed to each category of income tax payers, when assessing the taxable capacity of the subfederal budget. I indicate factors and evaluate their effect on the profit part of the budget attributable to the income tax, which should be regarded to assess the taxable capacity for the budgeted period. In this respect, I suggest altering the rules for assessing the taxable capacity of the consolidated budget of the constituent entity of the Federation.
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