Economic and mathematical modeling of comparative efficiency of VAT and turnover tax

Subject. This article focuses on the issues of optimizing the tax system of the Russian Federation. Objectives. The article aims to conduct a digital experimental verification of the basic principles underlying the tax system of Russia based on the Washington Consensus. Methods. For the study, we used logical, statistical and economic analyses, as well as a comparative approach and economic-mathematical modeling. Results. The article identifies the main advantages and disadvantages of using VAT and turnover tax in the context of modern Russian conditions. Conclusions. The choice of using VAT in the Russian taxation system is not justified. Its replacement with a categorized turnover tax is economically viable.