Zotikov N., Lvova M.

Direct and indirect taxes, their role in forming revenues in budgets of different levels

Keywords: direct and indirect taxes, customs duties, budget, special tax regimes, budget system, tax revenues, uncompensated receipts, budget deficit

The main income item in budgets of all levels is taxes. According to the method of collecting taxes are known to be divided into direct and indirect. In the tax system currently used in Russia, the ratio of direct and indirect taxes in different budgets is different, the share of indirect taxes in the federal budget prevails, their share is insignificant in local budgets and budgets of constituent entities of the Russian Federation. The problem of optimal ratio between direct and indirect taxes in the Russian Federation is currently relevant. The balance of budgets at all levels is a prerequisite for ensuring the effectiveness of fiscal policy in the country. The article examines the role of direct and indirect taxes in the budgets of various levels: local budgets – using the example of the budget of the city of Cheboksary, budgets of the subjects of the Russian Federation – on the example of the budget of the Chuvash Republic, the federal budget for the period from 2010 to 2017.

About authors

Zotikov Nikolay Z.

Candidate of Economics Sciences, Associate Professor, Department of Finance, Credit and Economic Security, Chuvash State University, Russia, Cheboksary (zotikovcontrol@yandex.ru; ORCID: https://orcid.org/0000-0001-5631-9123)

Lvova Marina V.

Candidate of Economics Sciences, Associate Professor, Finance, Accounting and E-business Department, Chuvash State University, Russia, Cheboksary (lvova-marina@mail.ru; )

Article link

Zotikov N., Lvova M. Direct and indirect taxes, their role in forming revenues in budgets of different levels [Electronic resource] // Oeconomia et Jus. – 2018. – №4. P. 7-15. – URL: https://oecomia-et-jus.ru/en/single/2018/4/2/.