The Tax System As A Regulator Of The Market Economy

Abstract

The article is aimed at the analysis of the role and importance of the tax system in the Russian Federation. The authors identify shortcomings in the tax system, propose measures for improvement the efficiency of the tax system that meet the financial stability requirements and correspond with goals of the economic growth of the country. The imperfection of the tax system and the instability of tax legislation in Russia are one of the factors hindering the development of the domestic economy. The tax system of the country is designed to create favorable conditions for improving production efficiency, eliminating imbalances in the economy, increasing the role of small and medium-sized businesses in the formation of budget revenues, to contribute to the growth of living standards. At the same time, the tax system cannot be frozen, so it must take into account and respond to changes in a timely manner. The existing tax system in Russia needs further improvement. The main improvement directions include stimulation of measures aimed at income increase, transition to new principles of tax collection, expansion of the rights of the tax legislation, improvement of the reform system, as well as the development of measures to prevent tax evasion