The leader of the drivers of tax revenues Russia: VAT

The article discusses the changing role of VAT in 2016, from the point of view of a driver of economic growth, the essence of this tax in total tax revenue, the article analyses dynamics and structure of tax revenues of the Federal budget of Russia, estimated the reductions in oil and gas revenues depending on projected exchange rate of the dollar against the ruble and energy prices. The information base for the analysis of dynamics of tax revenues and payments to the budget was the «Main directions of tax policy of the Russian Federation ^ for 2016 and the planning period of 2017 and 2018». Dynamics of trends in the tax burden of the VAT is characterized by the trend equation with the calculation of the coefficient of determination and parameter validation for student's t-test for statistical significance. Focused on improving tax administration. In particular, in connection with a major restructuring of the mechanism of tax control VAT, which is fully automated.