The article refers to direct taxes paid by legal entities. In particular, the weight of taxes paid by legal entities as part of direct taxes in the budget of the Republic of Karakalpakstan. The share of districts in the revenues of the local budget of the region. Also, recommendations are given to reduce tax rates based on the research of the relationship between the change in the rate of profit tax and the share of the tax on improvement and the development of social infrastructure to tax revenues.