THE PROBLEM OF DISTRIBUTION OF THE TAX BURDEN IN THE SOCIETY AS ONE OF THE MAIN DIRECTIONS OF TAX REFORM
Describes the tools of the state tax policy, such as the distribution of direct and indirect taxation between taxpayers. From this point of view is a characteristic of the Russian tax system, analyzes its structural indicators, identified the positive and negative sides of direct and indirect taxation to the economy and taxpayers. Discusses the problem of the distribution of the tax burden among taxpayers – legal entities and individuals, as well as the disadvantages of conventional approaches to the definition of the indicator of tax burden organization. It is proved that interests of the state and the taxpayer are implemented through legal regulation of taxation. The main drawback of the Russian tax system is its orientation on the elimination of the budget deficit pre-emptive way of withdrawal of incomes of the enterprises. In the Russian tax system is practically no relationship tax system with the development of economy and business activities.