Shinkareva O.V., Mayorova E. —
Analysing the Structure of Tax Receipts from the Budgeting System of the Russian Federation for Economic Sector
// Taxes and Taxation. – 2017. – ¹ 11.
– P. 27 - 34.
DOI: 10.7256/2454-065X.2017.11.24679
URL: https://en.e-notabene.ru/ttmag/article_24679.html
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Abstract: Tax receipts are the main fiscal revenue source of the Russian Federation and without analysis of such data it is impossible to develop efficient budgetary and tax policies. In this regard, the purpose of the research is to analyse the structure of tax receipts of the Russian Federation budgetary system during the period since 2006 till 2016. The authors have analyzed tax payments into Russia's consolidated budget in terms of their sources, i.e. branches of the country's national economy, and have made conclusions based on the research results. In the course of writing the article the authors have used such methods as analysis, comparison, systematisation, as well as analysis of academic literature on the matter. The authors define branches that provide the biggest amount of tax receipts for the country, analyze their share and also describe branches that are the most stable sources of Russia's tax receipts. The results of the research can be used by students and post-graduate students studying economy and interested in taxation as well as teachers of finances. The results can be also used by state authorites and local self-government officers when making a decision in the sphere of tax policy.