The issues of balance of direct and indirect taxation in Russia and foreign countries

The article discusses the problem of correlation of direct and indirect taxation. The author pays attention to the fiscal role of direct and indirect taxes, and their effect on the economic regulation of the business. Achievement of the optimum balance of direct and indirect taxation is an important task to be solved both in Russia and abroad. According to the author’s opinion, productive coexistence of direct and indirect taxation leads to the efficiency of the tax system.