Topical issues of unitary enterprises reforming

The processes of reorganization and liquidation of unitary enterprises are considered, the reason of which was the presence of contradictions that arose in determining their organizational and legal form, and conclusions about their allegedly negative influence on the development of fair competition in Russia. Focusing on the fact that the state, once investing state property (as a rule unused), has a permanent source of non-tax revenues in the form of deductions by the enterprise part of the profit, the author makes a conclusion about the economic expediency of preserving groups of unitary enterprises that have a positive financial result regardless of their functional.