ANALYSIS OF FACTORS AFFECTING THE TAX BURDEN OF INDIVIDUALS IN THE RUSSIAN FEDERATION
In a modern market economy, taxes are a necessary tool for regulating economic relations and represent a form of alienation of funds of legal entities and individuals to budgets of various levels or to extra-budgetary funds, so ensuring a balance of national, regional, local and private interests, promoting the development of production, entrepreneurship and investment activities are among the main functions of the tax system. The very rapidly developing market mechanism in the Russian Federation puts forward the issue of taxes and taxation and the effective tax burden as one of the most topical and important issues for the state. The tax burden determines the investment attractiveness of the country, and changes in any tax through multiplicative effects affect all other taxes, the interests of business and the population. Therefore, the optimal size of the tax burden is the central macroeconomic problem of any state.