Evaluation of the role of value-added tax in formation of budget revenues of the Russian Federation

This article analyzes the dynamics and structure of the revenue part of the federal budget for 2015-2017. Within the framework of this analysis, the fiscal role of the VAT is determined. The structure of tax revenues of the consolidated budget of the Russian Federation, VAT receipts in the budget system of the Russian Federation are analyzed. The factors affecting the increase in the share of VAT in the budget structure are identified.