THE ROLE OF TAXES AND FEES IN THE FORMATION OF BUDGET REVENUES OF THE RUSSIAN FEDERATION

Tax collection is one of the oldest functions and integral attribute of development of society and the existence of the state. The basis of the necessity of taxes is that, without exception, part of the income of the population and subjects of economic activities in favor of the Treasury is impossible the formation of centralized resources in the form of a budget, without the existence of which the state would be unable to implement its functions. This article focuses on the role of taxes and fees in the formation of budget revenues of the Russian Federation and the problem of filling the budget of Russia at the expense of tax revenues. The aim of this work is to study the role of taxes in the formation of budget revenues of Russia, the existing problems in the process of receipt of tax incomes in the budget and ways of their solution.