Tax revenue as a source of income of the budget of the Russian Federation

The replenishment of the state budget and the formation of its balanced or even surplus state largely depend on the effectiveness of the implementation of tax policy. The intensification of crisis phenomena in the economy after 2020 contributed to a decrease in income of both organizations and the population, which led to a reduction in the tax base and, accordingly, revenues. There was also an increase in debt on accrued taxes and fees, which was due to a decrease in the solvency of both enterprises and organizations. The study assesses the dynamics and structure of tax revenues as a source of budget revenues in Russia in the period 2018-2022, identifying current trends and their causes. It has been established that in the structure of tax revenues the largest areas are taxes and fees for the use of natural resources, VAT and taxes on corporate profits. However, in 2020, the volume of revenues to the state budget in these areas decreased significantly. Also, against the backdrop of the crisis, there was a multiple increase in the volume of debts for all types of taxes, with the most significant also being debts for VAT and corporate income taxes, which indicates a deterioration in the financial situation of business entities. A significant amount of tax and fee arrears actualizes the implementation of a policy regarding the collection of overdue debts from taxpayers.