The budget system of the Russian Federation: budget income generation in the context of the moratorium on raising the tax burden: a regional perspective
Importance The article examines the maintenance of a stable revenue income in the RF budget system and the need to maintain its equilibrium in the face of difficult financial and economic situation. Objectives The paper searches for internal reserves, contributing to an increase in tax revenues of budgets without increasing rates, and the introduction of new taxes in the conditions of financial instability. Methods On the basis of retrospective method, the article presents the characteristic of the tax policy of the Russian Federation. Through econometric and statistical methods, I substantiate the necessity of adjusting the tax system in the conditions of financial instability. Conclusions Measures involving the introduction of new taxes, raising rates, abolition of tax benefits are unacceptable and impossible in the current economic conditions. There is a need to develop mechanisms that would allow without increasing the tax burden on the economy to affect the increases (not reduction) of tax revenue budgets.
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