Indirect taxation in Russia

UDC 336.22

Authors

Bagaeva A. N.,
1st year graduate student, FSBEI HE "SOGU them. K.L. Khetagurov"

Abstract

This article indicates that the system of indirect taxation covers most of the share in the formation of revenues of the budget system. The struc-ture of indirect taxes has a specific social orientation. In this regard, other ways of increasing efficiency and getting rid of existing tasks are advisable.

Keywords

taxes, indirect taxes, tax system, excise taxes, VAT, invoice, budget system, indirect taxation.