Year: 2025
Type: article
Abstract: The article is written on the current topic of indirect taxes and their impact on the Russian economy. The author reflected that despite the decrease in the number of VAT taxpayers, the calculated tax payable shows positive dynamics, as well as the tax base, against the background of an increase in the general price level and an increase in the production of goods due to the import substitution policy. The dynamics of excise taxes also demonstrate an increase in the indicator for imported goods and distinctive values for goods manufactured in the territory of the Russian Federation, which is associated with the introduction of reverse excise tax payments for domestic oil refineries. The author highlighted the functions of indirect taxes and made her suggestions. To write a current topic, modern methods of scientific research were used such as analytical, statistical, grouping methods, graphical presentation of data.
Author: G.N. SEMENOVA
Language: English
Topic: Economic and Fiscal Studies
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W4411921518