Kirina, L. S. Overview of Directions of Taxation Policy Improvement in the Russian Federation

Abstract: As the historical category, taxes are quite natural for all countries at each stage of development. Moreover, taxes create the financial capacities for the country’s existence and development. Other sources of state finances are not so steady and cannot support the financial stability for a long time. In general terms, the combination of all taxes and levies applicable in a certain country at a particular stage of historical development, taxable entities and tax legislation is commonly called ‘the taxation system’. In order to manage the taxation system properly, the government establishes a certain taxation policy. The nature of taxation policy defines the development of state and society in many spheres. When working on this research article, the author used the principles of historical, expert, statistical, logical and comparative analysis as well as the systems approach and methods of graphical interpretation. The main scientific results defining the novelty of the article may include the following: description of specific features of ‘state taxation policy’, specification and theoretical justification of the role of state taxation policy in financial policy and formation of state taxation systems and description of interaction between the processes of tax optimization and tax planning that reflect peculiarities of definitions ‘tax prediction’, ‘tax optimization’ and ‘tax planning’.

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