%0 Journal Article %T Principles of Taxation of Excess Profits of Organizations %A Polezharova, L.V. %A Gusev, D.S. %K Excess profit taxation; market shocks; windfall profit; excess profit; commodity price volatility; the concept of economic rent %J Auditor %D 2026 %N 12 %P 9 %I INFRA-M Academic Publishing LLC.