Regional taxes and their role in the formation of budget revenues of constituent entities of the Russian Federation

The article is devoted to the most acute problems of the collection of regional taxes and their role in generating budget revenues of constituent entities of the Russian Federation. Today, one of the most important tools for forming the state budget is taxes. In accordance with the levels of management, taxes are divided into federal, regional and local. This article discusses regional taxes as the main source of budgeting at the appropriate levels. The necessity of increasing the list of regional and local taxes under the conditions of the Russian Federation is substantiated due to the corresponding reduction in federal taxes and fees.