The role of indirect taxes in formation of budget revenues

The article deals with the fiscal and regulatory role of indirect taxes in the formation of the Federal budget of Russia. The aim is to reveal the role of indirect taxes in the formation of state budget revenues and to determine the directions of improvement and reform of indirect taxation in the country in the near future. The main characteristics of the optimization of income regulation policy are: the completeness of tax collection, the ratio between the types of taxes and the levels of budget relations.