This is mу second version of presentation. I changed the design a lil' bit and corrected some grammar mistakes.

1. Taxes as a source of state revenues by Artem Egorenkov

4. The Laffer curve Source: http://en.wikipedia.org/wiki/Laffer_curve

5. Principles of taxation (according to A.Smith) Effective tax system It shouldn’t make rich people even wealthier and poor people even more worse off A tax payer should know what he is paying for and why Taxes should be collected in the place and time that is convenient for a tax payer, not tax collector Tax revenues should considerably exceed tax collection expenses Just Clear Convenient Inexpensive

7. Classifications of taxes Individual Corporate Taxes Direct Indirect Taxes Regressive I ↑ -> Tax Rate ↓ Progressive I ↑ -> Tax Rate ↑ Taxes Proportional I ↑ -> Tax Rate=const

8. Taxes as a source of state revenues in Russia (2007) VAT 37% Tax on mining operations 30% Corporate income tax 17% Social tax 11% Excises 3% Other taxes 2% Taxes in budgetary receipts in 2007 Other incomes 43% Taxes 57%

9. Thank you ! !!