The solution to the problem of profit distribution of the enterprise is considered. The mechanisms of profit distribution in the current and long-term periods, the order of profit distribution to the main directions of its use in the current period, taking into account the influence of internal indicators, are described. The program for solving the task of optimizing the ratio of profit distribution directions is developed. The model of distribution of profits of the enterprise at the long-term planning is offered taking into account the influence of external and internal factors. The mechanism of the distribution of the financial result of the firm in the long term with different strategies of behavior of its owners has been analyzed.
Considered changes in taxation in the oil industry, in connection with the entry into force of Chapter 26 of the Tax Code. Analysis of the structure of tax payments and their rates which were in effect before the adoption of Chapter 26 of the Code and calculation of the single tax on extraction of mineral resources for the oil extraction industry introduced by the new legislation is given. The example of OAO LUKOIL shows changes in the tax burden in connection with the adoption of Chapter 26 of the Tax Code. It is pointed out that the new tax does not take into account differences in economic and geographic conditions of mineral production. The advantage of the single tax is the simplicity of calculation, which allows to strengthen control over transfer pricing and prevent the formation of monopolies.
