Comparative characteristics of federal budget of Russia and the USA

The article provides a comparative analysis of the structure of tax revenues of the Federal budgets of the Russian Federation and the United States of America. Analyzes dynamics of the main indices of the Federal budgets in the period from 2014-2019 Discusses the features of the tax burden the budgets of both countries in relation to GDP. The volume of budget revenues per capita is compared with the dynamics of their changes after the introduction of sanctions against Russia.