НАПРАВЛЕНИЯ И МЕХАНИЗМ РЕАЛИЗАЦИИ НАЛОГОВОЙ ПОЛИТИКИ РОССИЙСКОЙ ФЕДЕРАЦИИ НА СОВРЕМЕННОМ ЭТАПЕ РАЗВИТИЯ

Abstract

The tax policy of the state is a purposeful activity of government bodies to establish taxes and fees. Acting as part of the financial policy of the state, along with the budgetary one, the tax policy is aimed at regulating financial and economic processes and is implemented on the basis of economic, organizational, legal and control measures. The content and directions of tax policy are determined in accordance with the economic, political and social development goals of any state at a particular historical stage. Because of this, the primary task is to build the concept of the taxation system in the country based on a combination of the financial interests of the state and economic entities. The conceptual approach to the development of tax policy makes it possible to ensure its consistency and continuity of decisions made in the field of taxation, which creates a certain stability of the tax system being built and the level of the tax burden.