Mikhaylishina, Ya. A. The Essence of Tax Reformation

Abstract: Reformation in the sphere of taxation is conditioned by the need in transferring Russian economy to innovation-based development and, consequently, transformation of tax elations in accordance with requirements of the new economic reality. Based on the research in the sphere of social philosophy, the author defines the features and forms the definition of tax reform. Being the mean of implementation of tax policy, tax reform is a taskoriented transformation of the country’s tax system. In the course of such transformation tax system is adjusted to changing economic conditions. Moreover, the author defines the structure of tax reformation and defines a subject and subjective side, object and objective side and the nature of interaction between the subject and object. In the course of her research the author also expands classification of tax reforms and divides all tax reforms into evolutionary and revolutionary depending in their form. The author also describes the following stages of implementation of tax reforms: informative, preparatory, implementation and conclusive. Based on the analysis of these tax reforms, the author forms a flow chart of the process of tax reformation.

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