In conditions of market and fierce competition, generated by financial crisis, profit is considered to be the source of vital activity of the organizations, due to which funding of their current (operational), financial and investment activities is provided. Historically, the category of the “profit” is associated with the category of “capital”. Considering classical approaches to the capital, it would be better to highlight the most important tasks facing the State and business entities, solution of which allows to increase the profitable part of the capital-profit, to develop the business, to strengthen economic and fiscal capacity of the subject, and as a consequence, of the State.