Development of the main budget-forming taxes of the tax system of the Russian Federation

UDC 331.2

Authors

Kabolova M.S., Dzagoeva M.R.

Abstract

The article is devoted to identifying the concept of tax revenues, their place in the general structure of budget revenues of the Russian Federation. The structure of tax revenues is considered. The advantages of indirect taxes are determined, which are included in the price of goods or services in the form of a premium and are paid by the consumer.

Keywords

federal budget, tax, tax revenues, budget, direct taxes.