Tadtaeva, V. V. Improvement of Particular Federal Taxes and Levies in the Russian Federation

Abstract: The purpose of the present research is to discover possible directions in improvement of particular federal taxes and levies in the Russian Federation. The author focuses on the most important taxes that form the budget. According to the author, these taxes include value-added taxes, excise taxes, oil and gas production tax, personal income tax and corporate profit tax. The researcher proves that the existing system of federal taxes and levies has certain drawbacks. By using such economic research methods as scientific, searching, research and comparative methods, the author outlines the main problems related to the aforesaid federal taxes and levies and offers ways to improve their role in formation of the budget revenue system. As a result of the research, the author had discovered ways and instruments for reinforcing the role of particular federal taxes and levies in the Russian Federation budget. Based on the author, these ways and instruments include mandatory tax and levy elements, in particular, tax rates and tax rebates. It should be also taken into account that the increase in tax rates may lead to the development of the ‘shadow’ sector and avoidance of the payment of taxes and levies.

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