Abstract: The subject of this article is the tax system. Within the scope of the research, the author examines the elements of the tax system during the process of their creation and development in Russia. Functioning of any, even the most primitive state, is impossible without the tax system. In order to understand the essence of the tax system, it is necessary to trace back its evolution since it was created and up to the present time. The author of the article analyzes the development of the elements of the tax system at different stages of historical development of our country, from the times of Kievan Rus to the 90's of the last century. The author has used the following research methods: analysis and synthesis; theoretical analysis; grouping and systematization; and the graphical method. The results of the analysis has allowed the author to establish the fact that the elements of the tax system defined by the author are fundamental and have remained unchanged throughout centuries. Moreover, the tax system of modern Russia has the same problems and shortcomings that it had in the 17th-18th centuries.

Abstract: The main trends in the taxation policy of the late 20th – the early 21st centuries are the intention of governments to optimize their tax systems and minimize the state’s expenses in tax collection; decreasing the tax burden with the help of tax privileges for attracting foreign investments to the country and for creating new industrial technologies, as well as supporting small businesses, and creation of interconnected and integral systems of taxation with mechanisms for evading double taxation. The world’s most developed economies have much experience in this sphere, because their tax systems in their current versions were formed in the 1960s – 1970s. However, in Russia, because of a number of reasons of political character, the current tax system started to form only in the very end of the 20th century and is still transforming. In connection with that, the author analyzes the tax systems of the world’s most developed economies, and makes conclusions and suggestions for perfecting Russia’s tax system.
In this article, the author uses the methods of analysis and synthesis, as well as the graphic method. Thus, the author comes to the conclusion that in developed economies, the dominating form of taxation is direct taxation with high incremental tax rates and a broad system of tax privileges and exemptions. The level of tax rates of the main budget revenue generating taxes in the world’s most economically developed countries is much higher than the rates of corresponding taxes in Russia. The author also pays close attention to the strong regulative and investment components of the tax systems of economically developed countries. Meanwhile, in Russia, there are practically no privileges for stimulating the investments of enterprises in their own productive activities. The corresponding decrees of the Russian government have only the character of selective aid to concrete innovation companies.

Abstract: Abstract. The paper gives a comparative analysis of the Russian and German tax systems; reveals their similarities and differences. The main similarity is the fact that both systems are three-level systems, due to the federal form of state. The author analyzes the distribution of tax revenues among three levels and identifies their characteristics. The study also reviews the functions performed by taxes in Germany in the practical aspect. Special attention is given to the study of the income tax since currently this tax is being the topical issue discussed in the media. In the author’s opinion, in Russia a progressive income taxation of physical persons should be introduced. For analysis purposes, the author uses the following methods: analysis and synthesis, as well as a graphical method. The Russian personal income tax rate is 3.5 times less than the German rate and income tax progressivity is not applied. In addition, the income of physical persons in Germany is subject to at least four other taxes. Also, in Germany the property passing by way of donation is taxed. In Russia there are no such taxes. This fact proves that the taxation level of Russian residents is lower. In Russia the taxes are not allocated simultaneously into three budgets. In reality, most taxes are allocated between the two budget tiers.