Problems and prospects of indirect taxation in Russia

UDC 336.02

Authors

Khochenko A. A.,
student of Institute of financial technologies and economic security, NRNU MEPhI
Mayorova A. N.,
Candidate of Economic Sciences, Associate Professor of the Department of Accounting and Auditing, Institute of Financial Technologies and Economic Security, National Research Nuclear University «MEPhI», Academic Supervisor

Abstract

This paper reveals the role of indirect taxes in the tax system of the Russian Federation, identifies the economic substance and current dynamics in the last few years. For a detailed analysis, the statistics collected on the territory of the Russian Federation for the period 2018-2021 are considered, the explanations of the Ministry of Finance of the Russian Federation of the legislation of the Russian Federation on taxes and fees on the most relevant requests of taxpayers are analyzed. The materials of the Federal Tax Service of the Russian Federation, the Ministry of Finance of the Russian Federation, data from official network resources, materials of periodical press as well as personal observations of the author served as the empirical basis of the study. It is concluded that indirect taxation related to the average and lower-average incomes of the population of the country requires improvement of the current system in accordance with the current development of the Russian economy.

Keywords

fiscal system of the Russian Federation, value added tax, excise tax, indirect taxes.