THE ROLE AND IMPORTANCE OF TAX SYSTEM AS THE REGULATOR OF THE MARKET ECONOMY
The article reveals the role and importance of the tax system, identifies shortcomings in the tax system, proposes measures to improve the efficiency of the tax system that meet the requirements of financial stability and economic growth. Imperfection of the tax system, instability of tax legislation are one of the factors hindering the development of the economy. The tax system of the country is designed to create favorable conditions for improving the efficiency of production, eliminating imbalances in the economy, increasing the role of small and medium-sized businesses in the formation of budget revenues, to contribute to the growth of the living standard of the population. However, the tax system can not be frozen, it must take into account and respond in a timely manner to changes. The existing system of taxation in Russia needs further improvement, the main directions of which are to stimulate measures aimed at increasing income, the transition to new principles of tax collection, the expansion of the rights of tax legislation, the improvement of the reform system, as well as the development of measures to prevent tax evasion.