НАЛОГООБЛОЖЕНИЕ В РОССИИ: АНАЛИЗ И ТЕНДЕНЦИИ РАЗВИТИЯ
TAXATION IN RUSSIA: ANALYSIS AND TRENDS

Summary/Abstract: Purpose: In the innovative activity stimulation the tax system plays one of the key roles and it is urged to create the conditions for the innovative production demand and the economy modernizations. But the tax system should not create barriers to the innovations offer, what practically means the unobstructed activity of tax bearers directed to the introduction in the manufacturing process the results of the scientific researches and the experimental design works which increase labor productivity. Results: In this article, the dynamics of tax revenues by major federal taxes in the budget system of the Russian Federation and their structure were analyzed. Influence of changes in tax revenues, depending on the values of the tax rates was shown. Moreover, single classification of taxes in Russia on various grounds, necessary to conduct a comprehensive analysis of the tax system was proposed. Conclusions about the predominance of indirect taxes in the volume of tax revenues were made, which amount affected significantly by changes in interest rates.

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