Trends and Prospects of Collecting Tax Revenues of Consolidated Budget in Russian Federation

Abstract

Introduction. Tax revenues are one of the main elements of any country's budget, and their correct accounting and forecasting allows public authorities to form the expenditure part of the budget. In the modern scientific literature, not enough attention is paid to the trends in the collection of tax revenues in 2022. after the introduction of a large number of sanctioned economic and political restrictions of unfriendly states. Methodology. The object of research in the work is the consolidated budget of the Russian Federation, the dynamics and structure of its revenues and the effectiveness of its formation in 2022 are studied. Results. Based on a comprehensive assessment, the article clarifies the role of tax revenues in the formation of the consolidated budget of the Russian Federation, reveals the features of the tax burden on taxpayers in modern conditions of economic and political sanctions of unfriendly countries, analyzes the dynamics and structure of tax revenues of the consolidated budget of the Russian Federation from 2019 to 2022, identifies current trends and problems of the tax system and proposes a set of measures optimization of tax collection in the revenue part of the consolidated budget of the Russian Federation. Conclusions. In modern conditions, the level of business activity of taxpayers is significantly influenced by the tax burden. That is, as a result of reducing the tax burden on the taxpayer, his business activity increases, which means that the gross domestic product of the country as a whole increases. In our opinion, in 2023, under the conditions of economic and political sanctions of unfriendly states, within the framework of state tax policy, it is necessary to continue stimulating the increase in business activity of taxpayers through the mechanism of reducing the tax burden on them by providing various tax benefits in the form of tax holidays and lowering tax rates.