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Taxes and Taxation
Reference:
Aguzarova, F. S.
The Role of Direct and Indirect Taxes and Levies in the Formation of the Federal Budget
Revenues of the Russian Federation
// Taxes and Taxation.
2014. ¹ 10.
P. 910-918.
URL: https://en.nbpublish.com/library_read_article.php?id=65625
Aguzarova, F. S. The Role of Direct and Indirect Taxes and Levies in the Formation of the Federal Budget Revenues of the Russian FederationAbstract: The subject under research is the process of formation of the federal budget revenues of the Russian Federation based on direct and indirect taxes and levies. In particular, the author elaborates on taxes classified depending on type of their collection. The researcher carries out a comparative analysis of direct and indirect levies and taxes, describes advantages and disadvantages of their implementation in Russia. According to the author, imperfection of the taxation system is mostly conditioned by the incorrect proportion direct and indirect taxes and levies in the system of budget revenues. The author caries out her analysis based on such economic research methods as scientific, comparative, statistical, analytical and other methods. The analysis has allowed to define the place of direct and indirect taxes and levies in the system of the federal budget revenues of the Russian Federation. The researcher offers a rational proportion of the direct and indirect taxes and levies in the budget system of the Russian Federation. As a result of her research, the author outlines topical problems in the sphere of collection of direct and indirect taxes and offers solutions of these problems. Keywords: taxes, levies, classification of taxes, indirect taxes, direct taxes, levies, consolidated budget of the Russian Federation, federal budget of the Russian Federation, budget revenues, tax revenues, local budgets.
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