ОЦЕНКА НАЛОГОВЫХ ПОСТУПЛЕНИЙ С ПОЗИЦИЙ РЕАЛИЗАЦИИ ФИСКАЛЬНОЙ ПОЛИТИКИ ГОСУДАРСТВА В СОВРЕМЕННЫХ УСЛОВИЯХ

Abstract

The sanction impact on the country's economy and its financial system necessitated the use of internal reserves and opportunities, which was a priority in the development of the tax system. The work analyzes tax revenues to the state budget from the standpoint of implementing the main directions of tax policy determined by government documents. It is concluded that the modern tax system demonstrates the stability of foreign economic challenges, which is confirmed by the positive dynamics of tax revenues at all levels of the budget system. The article justifies that these results were achieved not only due to an increase in economic activity of businesses and households, improvement of tax administration procedures, but also an increase in consumer prices for goods, energy raw materials and products of its processing. In order to neutralize tax pressure on consumption and increase the level of social justice in society, it is proposed to transfer part of the tax burden to the highly profitable part of the population, as well as continue to work towards further increasing the fiscal significance of rent payments, ensuring the growth of the tax base of the real sector of the economy.