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ROLE OF INDIRECT TAXES IN FORMATION OF BUDGET REVENUES

Annotation

In article authors considered the fiscal and regulating role of indirect taxes in formation of the budget of the Russian Federation. Throughout all historical way in Russia indirect taxes played a special role in formation of the budget, from time to time surpassing a share of the direct taxes. However today the existing indirect taxes receive a number of critical remarks, and often constructive in this connection sharply there is a question of their prospects, forecasting of development of this sphere. In article authors set the purpose to open a role of indirect taxes in formation of budget revenues and to define the directions of improvement and reforming of indirect taxation on the near-term outlook. In article authors studied the historical role of indirect taxes in the taxation system of Russia, carried out basic distinction between direct and indirect taxes, defined advantages of indirect taxes connected first of all with their role in formation of budget revenues, defined that the VAT is more preferable, than the direct taxes also are specified these advantages and defined the fiscal and regulating advantages of excises. Besides, authors carried out the comprehensive analysis of dynamics and structure of indirect taxes in budgets different level. Within this analysis authors defined the fiscal role of the VAT and excises in budgets of each level, analyzed structure of the tax income of the consolidated budget of the Russian Federation, receipt of the VAT in the budgetary system of the Russian Federation, receipt of excises in the budgetary system of the Russian Federation and offered problems of modern system of indirect taxation in Russia and the possible directions of reforming of the mechanism of collection of the VAT.

Keywords

indirect taxation; value added tax; excises; problems of indirect taxation

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Pages

41-47

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