UDC 338.1
DOI: 10.36871/ek.up.p.r.2021.12.06.010
Authors
Jamila M. Amiralieva,
Aminat F. Shikhmetova,
Dagestan State University, Makhachkala, Russia
Abstract
The need for the Russian Federation to reach the level of a developed economy requires improving
the system of direct taxation, since the predominance of budget revenues from direct taxes acts as an
indicator of the development of the economy.
An effectively developed tax system always increases the authority of taxes in the eyes of the population.
In the field of the formation of the revenue side of the budget at all levels, direct taxes adopted in our state
are of particular interest.
The predominance of the share of direct taxes in state budget revenues speaks of a highly developed
economy. This dependence determines from a theoretical and practical point of view the relevance of studying
the problem of direct taxation, as well as its impact on the efficiency of business entities and the accumulation
of funds in the state budget.
In our country, one can observe the predominance of the use of indirect taxation. Despite this, receipts
from direct taxes to state revenues have recently significantly prevailed. This suggests that the Russian
Federation is moving into the cohort of developed countries.
Keywords
direct taxes, taxpayer, tax code, personal income tax, value added tax.
