Aguzarova, F.S., Tatrova, E.T. Infl uence of oil and gas income on the formation of the federal budget of the Russian Federation

Abstract: In this article the authors raise an important issue of oil and gas income and their considerable influence upon the formation of the federal budget. Moreover, the authors prove considerable dependency on the raw resources in Russia. The authors offer to form budgetary reserve to avoid substantive dependency on oil and gas income. Currently the natural resources are not used efficiently in Russia. The interests of the state are not always being protected. At the same time the consumers (entrepreneurs) of natural resources lack the stimulate for the rational use, since their main goal is to gain profit. The authors analyzed oil and gas income into the federal budget of the Russian Federation in 2010-2012, and singled out their role in tax income. The analysis has shown that the tax on mining of natural resources has the largest share, proving topicality of the issue.

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