Taxes as a source of income of the state. Principles of taxation

The paper discusses the basic principles of the formation of taxation. The relevance of this topic is due to the emerging tax system of the Russian Federation, which seeks to implement the basic principles of taxation. To date, taxes are the main source of income and formation of the state budget. There is a clear system of taxation, in which, however, there are a sufficient number of problems and gaps. The purpose of this work is to study the basic principles of taxation and their role in the formation of state revenues of the Russian Federation.