The tax system functions as a key financial institution in ensuring the fiscal stability of the state, financing socio-economic programs, and maintaining macroeconomic balance. The effectiveness of the tax system is a determining factor for the stability of the state budget revenues and for maintaining a high level of economic activity. From this perspective, the corporate income tax levied on legal entities occupies a priority position in the fiscal policy of the state. On the one hand, corporate income tax represents a stable source of state revenue, while on the other hand, it is a mechanism that ensures the transparency and financial discipline of enterprises.