32. Income Tax Expense

The Group’s applicable income tax rate for the companies located in the Russian Federation is 20%.

Year ended December 31, 2014 Year ended December 31, 2013
Current income tax expense
Current year 15,879 36,581
Adjustment for prior years 1,639 (1,758)
17,518 34,823
Deferred tax expense
Origination and reversal of temporary differences 1,769 5,777
Change in tax rate (73) (1,340)
1,696 4,437
Total income tax expense 19,214 39,260
Share of tax of associates and joint ventures (1,070) 2,556
Total income tax expense including share of tax of associates and joint ventures 18,144 41,816

Reconciliation of effective tax rate:

Year ended December 31, 2014 Year ended December 31, 2013
млн руб. % млн руб. %
Total income tax expense 18,144 12.5 41,816 18.5
Profit before income tax excluding share of of profit associates and joint ventures 152,176 214,729
Profit before income tax of associates and joint ventures (7,267) 10,806
Profit before income tax 144,909 225,535
Tax at applicable domestic tax rate (20%) 28,982 20.0 45,107 20.0
Effect of tax rates in foreign jurisdictions (659) (0.5) (1,596) (0.7)
Difference in statutory tax rate in domestic entities (1,894) (1.3) (2,009) (0.9)
Non-deductible income and expenses (3,034) (2.1) 3,737 1.7
Adjustment for prior years (2,146) (1.5) (1,758) (0.8)
Change in tax rate (73) (0.1) (1,340) (0.6)
Foreign exchange income/losses (3,032) (2.1) (325) (0.1)
Total income tax expense 18,144 12.5 41,816 18.5