Lomakina, E.V. Development of the institutional basis for the tax system of Russia for guaranteeing of the regulating function of the tax policy.

Abstract: The article provides analysis of the main types of tax policy depending on the phase of economic cycle of its development. The author provides analysis of the normative legal guarantees of the functions of the participants of regional tax policy in the sphere of public economy regulation based upon the example of the Altai region. The author has studied the global scientific practices in the sphere of state regulation and competence of the participants of the tax policy as an element of the financial policy of the state. Topicality of this study is due to the existing problems regarding application of the regulating function of the tax policy, its methodical introduction in the regions, analysis of statistical and economic data and evaluation of alternative regulations. It is established that the maximum positive effect from the application of the regulating function of the tax policy may be achieved, when there is a mechanism of interaction of regulation blocks and the system of control over evaluation of the regulating influence. The practical introduction of the provided regulating mechanism of the tax policy may be taken via formation of the institution of independent audit assessment of the regional tax policy within the framework of the tax reform in Russia.

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