Abstract: At the moment, it is possible to note the imperfection of the current fiscal system of the Russian Federation and its weak ability to implement its key functions. In order to identify growth points for the Russian tax system, it is necessary to evaluate the effectiveness of existing tax relations in the field of indirect taxation. To achieve this goal, it is necessary to carry out a comprehensive retrospective analysis of the use of various forms of universal excise, a comparative analysis of the theory and practice of using such forms. The subject of the work is turnover tax, sales tax and value added tax as different approaches to the application of universal excise tax; the purpose of the work is to explore the use of universal excise tax in evolutionary development, both in the Russian Federation and in the USSR. The main research method was a retrospective analysis, and research methods such as synthesis, comparison and forecasting were also used. The novelty of the work lies in the fact that, from the point of view of trends in the use of turnover tax, sales tax and value added tax in the Russian Federation, actual problems of the country's tax system were identified, as well as prospects for improving the tax system of the Russian Federation in terms of the application of universal excise tax. The result of the work was the identification of the strengths and weaknesses of these taxes. The scope of the work is the fiscal system of Russia. The main conclusions are to assess the relationship between the level of economic development and the applicable tax, as well as the forms and mechanisms of using universal excise tax in the tax system of the Russian Federation in the coming years.
Based on the results of the work, it was concluded that, choosing between value added tax and sales tax as an alternative, most civilized countries prefer the former, which indicates its greater viability and compliance with the economic and social needs of the state.