UDC 336.22

Authors

Bagaeva A. N.,
1st year student of the Master's program, Master's program "Taxes and tax consulting, SOGU im. K. L. Khetagurova"

Abstract

The article examines the role of indirect taxes in the Russian Federation. The author identified topical problems associated with the admin-istration of indirect taxes, suggested ways to solve the identified problems.

Keywords

indirect taxes, value added tax, excise taxes, federal budget.