MODERN PROBLEMS OF TAXATION OF LEGAL ENTITIES AND FUTURE OPPORTUNITIES OF TAX REGULATION

Abstract

This study analyzes the current taxation system in Russia, reveals the main sources of tax revenue to the countrys budget, lists successful projects of the Federal Tax Service of Russia, implemented recently and bringing additional profit to the consolidated budget. At the same time, the author also identifies the basic shortcomings and shortcomings in the modern taxation system in Russia, separately noting the fact that in Russia accruals differ significantly from revenues, and therefore there is an increase in economic crimes in the country. In addition, this work notes the need to develop measures aimed at minimizing taxes for small and medium-sized businesses or switching to a single tax with exemption from it for newly created organizations for the first three years. In the article, the author notes the need to create a simplified taxation system not only for small and medium-sized businesses, in particular at the regional level, but also for the entire population of the country. At the end of the study, conclusions and a number of recommendations are provided aimed at improving the effectiveness of the implementation of the main functions of the taxes studied here.