Indirect taxes in the Russian tax system
The foundations of the current tax system in the country were laid at the turn of the 1990s. If initially the Russian tax system as a whole played its role, provided in the conditions of the formation of the state after the collapse of the country, there were deep structural changes in the economy, the receipt of the necessary financial resources, then over time its inherent shortcomings began to appear more convincing. These include, first of all, the unreasonably large role of indirect taxation, which leads to the strengthening of the fiscal function of taxation to the detriment of social and regulatory functions. According to the method of collection of taxes are divided into direct and indirect. Thus direct taxes are directly levied from the income or property of the taxpayer (the property tax of the organizations, the transport tax, the land tax, the water tax, etc.). They belong for the purpose of taxation to other expenses connected with production and (or) realization of production, form Prime cost and the price of production. Unlike direct indirect taxes, which increase the price of products (goods, works, services), the final payer of indirect taxes is the buyer. The relevance of the topic of indirect taxation is due to the fact that the Russian tax system from the date of its creation and throughout its existence is a system built on the predominance of indirect taxation. The share of indirect taxes in the Russian tax system is more than 60 %. The ratio between direct and indirect taxes is one of the indicators of the quality of the tax system. The author analyzes the impact of the changes constantly made to the tax legislation on the improvement of the ratio between direct and indirect taxation. The article shows the tendency of increasing the role of indirect taxes in the formation of revenues of the Federal and consolidated budgets of the Russian Federation on the basis of official statistical data for the long period of functioning of the tax system, and the proportion of excise duties is growing at an advanced rate, which is associated with a constant increase in their rates. The article concludes that it is necessary to increase the share of direct taxation, only in this case the tax system will promote growth and increase production efficiency.