Abstract
Expansion of scales of application and to increase in rates of indirect taxes after
 a world economic crisis leads to growth of losses of public welfare. Economists
 analyze influence of indirect taxes on public welfare for the purpose of compromise
 search between need of replenishment of the budget and the losses of
 welfare connected with excess tax burden. The Russian economists almost
 don’t pay attention to the analysis of influence of indirect taxes to public welfare.
 In work the analysis of influence of indirect taxes on the prices, outputs is made
 and is sold, profit of the enterprises and public welfare. The simplest microeconomic
 models of the markets and firms are used. It is established that the increase
 in rates of indirect taxes leads to a rise in prices, reduction of outputs.
 The profit of the enterprises decreases, the excess tax burden increases, losses
 of public welfare grow. Influence of indirect taxes amplifies at increase in elasticity
 of demand. Rather influence of growth of the indirect taxes raised on ad
 valorem rates isn’t great. At low level of profitability of the Russian enterprises
 even growth of the indirect taxes raised on ad valorem rates, leads to essential
 losses of profit. Influence of growth of the indirect taxes raised on firm rates
 which size can be comparable to direct variable costs of production is most
 considerable. Losses arrived and decrease in level of public welfare I can be
 thus very considerable.
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