PROBLEMS OF BUSINESS TAXATION IN RUSSIAN FEDERATION

Purpose. To analyze the problems of business taxation in the formation of the Federal budget in the context of increasing fiscal burden on the economy and the ongoing anti-Russian economic sanctions. Methodology and Approach. The main sources of Federal budget revenues in 2019-2022 are analyzed. The main amendments to Parts 1 and 2 of the Tax Code of the Russian Federation, which came into force on 01.01.2020, are considered. Results. The analysis has shown that for many years a significant share of Federal budget revenues was made up of oil and gas revenues, the value of which will be prospectively reduced due to falling energy prices. It is revealed that in 2020, the course of increasing the tax burden on business and the population will continue, mainly due to an increase in excise taxes, mineral extraction tax, insurance premiums, and a wider use of cadastral value in the taxation of real estate. The result of tax increases is a slowdown in GDP growth, deterioration of business and investment climate, and minimal growth in real incomes. Theoretical and Practical implications. The practical significance is due to the fact that the article provides recommendations for changing the approach to the formation of modern fiscal policy in favor of the regulatory component. The current stability at the macro level, as well as the planned Federal budget surplus in 2020-2022, make it possible to reduce the tax burden, using various economic regulators and tools that help expand the tax base and increase tax revenues in the future. This includes reducing the rates of certain types of taxes, expanding tax benefits, preferences, tax credits, etc., taking into account the scrupulous economic justification.

budget and tax policy, Federal budget, tax burden, value added tax, customs duties, mineral extraction tax, insurance premiums

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