Comparative analysis of the use of indirect taxation in domestic and foreign practice (example of France)

Indirect taxes are a key element of the Russian tax system, playing a fiscal and regulatory role in the economy. At the same time, the functional potential of VAT and excise taxes should correspond to the specifics of socio-economic development, which requires an analysis of possible ways of reform. Thus, the purpose of the study is to analyze the foreign experience of indirect taxation to determine the possible parameters for the use of individual elements in the tax system of the Russian Federation. It has been established that the French model of value added taxation is flexible in relation to the entities engaged in innovative activities and has a more pronounced social orientation.