Indirect taxes in Russia and their development prospects

TERRA ECONOMICUS, , Vol. 11 (no. 3.3),
p. 42-45

The article notes that in modern conditions the incidence of indirect taxes has a significant impact on the socio-economic processes in society. In order to make informed choices ways to improve the mechanism of indirect taxation to strengthen the revenue base of the budgetary system, the active influence of the state on the socio-economic processes, further research is required relations in this sphere. The urgent problems of indirect taxation and ways to solve them. The article gives further changes to the value added tax and excise duties. In an aspect of the issues the author points out the problems of scarcity of regional and local budgets.

Keywords: taxation; value added tax; excise tax; budget system; indirect taxes; value added; pricing; tax rat

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Publisher: Southern Federal University
Founder: Southern Federal University
ISSN: 2073-6606