Aguzarova F.S. Transformation of a Model of Budgetary Allocation of Taxes and Fees as the Way to Increase the Tax Component of the Budgets of the Russian Federation Constituents

Abstract: The subject of the research is the analysis of the current model of budgetary allocation of taxes and fees in the Russian Federation as well as identification of associated problems and the search for optimal solutions. This topic is of deep scientific and practical interest due to the fact that taxes have been the primary source of the budget of the Russian Federation at all stages of its development. Examples seem to indicate that the most significant taxes and charges are concentrated in the federal budget. The budgets of the federal constituents receive less significant tax revenues. The author of the article considers standards for allocation of taxes and duties between the budgets of different levels. In the course of writing this cientific paper, the following research methods have been used: scientific, comparative and analytical methods. These methods have allowed to create a new mechanism for allocation of taxes and duties between the budgets. The scientific novelty of the research is caused by the fact that the author has developed a new economically viable model of budgetary allocation of taxes and fees in order to increase the tax component of the budgets of the sub-federal level. The author proposes to increase the tax component of the budgets of the sub-federal level with the help of federal taxes and fees, in particular, value added tax, tax on mining and excise taxes.

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