IS THE STRUCTURE OF THE TAX SYSTEM OF THE RUSSIAN FEDERATION IN NEED CHANGE?
The article reveals the main prerequisites for the development of the tax system of the Russian Federation. The analysis of tax stimulation of small and medium business is carried out. The current directions of the tax policy are considered. Most of the work is devoted to the analysis of the impact of economic and political factors on the structure of the Russian tax system. The results of the research can be used to develop and implement the modern fiscal policy of the state, which assumes a change in the structure of the tax system of the Russian Federation.