Analysis of tax revenues of the federal budget of the Russian Federation for 2016-2020

Автор: Bechelova L.R., Karatsukova L.A.

Журнал: Экономика и бизнес: теория и практика @economyandbusiness

Статья в выпуске: 4-1 (74), 2021 года.

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The article examines the role and place of tax revenues in the formation of the federal budget. For the analysis, the structure and dynamics of income tax, mineral extraction tax (MET), value added tax (VAT), excise taxes, other taxes and fees for 2016-2020 are presented. The authors have identified: problems of tax revenue formation; factors affecting their change; proposed measures to eliminate the problems. It is concluded that the increase in tax revenues is not always affected by the level of the tax rate, and only a tax policy focused on stimulating national production can solve the problem of reducing state budget revenues, not only increasing the tax base, but also affecting the country's economic growth in modern conditions.

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Federal budget, tax revenues, tax, income tax, met, vat, excise tax, tax system, tax policy of the state

Короткий адрес: https://sciup.org/170183381

IDR: 170183381   |   DOI: 10.24412/2411-0450-2021-4-1-70-74

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