The role of taxes in the formation of the income budget of the Russian Federation

The article examines the role and place of tax revenues in the formation of the federal budget. For the analysis, the structure and dynamics of receipts of income tax, mineral extraction tax (MET), value added tax (VAT) for 2016-2020 are presented. The authors highlighted: the problems of the formation of tax revenues; factors influencing their change; suggested remedial measures. It is concluded that the increase in tax revenues is not always influenced by the level of the tax rate, and only a tax policy focused on stimulating national production can solve the problem of reducing state budget revenues, not only increasing the tax base, but also affecting the country's economic growth in modern conditions.