Improvement of the natural resources payments: the complex of the resource-rent and indirect taxes

The article has provided justification of the fact that the promising trend of the reformation of the tax system should become reduction in the tax burden on the households with the indirect taxation in combination with the formation of the rent-oriented system of taxation of the oil and gas companies. While selecting directions of improvement of taxation it is necessary to consider potential expenses at different stages of the process of the reformation together with the potential fiscal effect: formation of system, introduction and control. The article provides the balanced complex of indirect and rent taxes for the Russian Federation for the period up to 2020.

taxpayer, indirect taxes, direct taxes, the taxation of rent income, tax to the extraction of the minerals, rent, tax burden, tax, taxation system, oil and gas companies