TAX POLICY OF RUSSIA: CHARACTERISTIC FEATURES AND PROSPECTS
The modern tax policy of Russia acts as one of the most important links of economic policy in general regulating economic processes in society. Successful functioning of a tax policy is reached due to observance of balance of interests of the state and taxpayers. For the country in general system effectiveness of the taxation is reduced is paramount to increase in the income at the expense of tax revenues, and also to development of taxation basis. For accounting entities efficiency consists in receipt of the greatest possible profit and minimization of tax payments. For the population efficiency of the taxation is reduced to receipt of social privileges and services in case of payment obligatory tax payment. In article the basic principles of the taxation and purpose of a modern tax policy of the Russian Federation are considered. Among shortcomings of the operating taxation system of the Russian Federation are specified: injustice in distribution of tax burden, unjustified complication of tax process, a complexity of the regulatory base, complexity of calculation of taxable basis, etc.