State Tax Revenues: Dynamics, Problems And Prospects

Abstract

At this point in time, in conditions of economic uncertainty caused by the systemic economic crisis, as well as the pandemic of the new coronavirus infection, stability maintenance of the state budget system is a priority, which is confirmed by a decrease in the volume of tax revenues at all its levels. Therefore, tax revenues consideration in the role of such sources seems to be relevant. It is also substantiated that taxes are one of the most significant instruments of economic and social policy of the state as a whole. The state can reduce the living standard gap of various groups of the population by dint of tax policy, and stimulate the development of the economy priority sectors, including high-tech industries, solve other issues that are of paramount importance for improving the socio-economic situation in the country. Statistics analysis, modeling of socio-economic processes and systemic and situational approaches are used as research methods. The article practical aspect is devoted to the study of the formation features of tax revenues in the state budget of the Russian Federation. The theoretical foundations of taxes and tax revenues and the composition of tax proceeds to the revenue side of the federal budget are studied in the paper. The analysis of tax proceeds to the federal budget for 2010-2020 is carried out, the main problems in the budget revenues formation are identified, the corresponding conclusions and proposals for the effective management of tax revenues are formed.