THE ROLE OF DIRECT TAXES AND FEES IN THE FORMATION OF THE REGIONAL BUDGET OF THE REPUBLIC OF NORTH OSSETIA-ALANIA

UDC 330
DOI: 10.36871/ek.up.p.r.2024.09.13.007

Authors

Rosita B. Khapsaeva,
FGBOU HE “North Ossetian State University named after K. L. Khetagurov”, Vladikavkaz, Russian Federation

Abstract

The scientific article examines the concept of direct taxes in the tax system of the Russian Federation, analyzes the receipt of direct taxes, namely: corporate income tax, personal income tax, corporate property tax, transport tax, gambling tax, mineral extraction tax, fees for the use of wildlife, state duty, to the revenue part of the regional budget of the Republic of North Ossetia-Alania.
The structure of revenues of the regional budget of the Republic of North Ossetia-Alania is also considered, the share of direct taxes in the tax revenues of the republican budget for the period 2021-2023 is analyzed.

Keywords

tax system, regional budget, tax revenues, specific gravity, direct taxes