Alimirzoeva M.G. Modern Trends and Problems of Development of Russian Tax System

Abstract: The subject of the research is the system of financial relations on the issues of the origin, formation and distribution of tax flows in the tax system of Russia. The object of research is the tax system of the Russian Federation. The author of the article discusses modern trends and problems of functioning of the Russian tax system. The conclusion is that improving the efficiency of the tax system of the Russian Federation is only possible with the modern scientific concept of improvement of tax legislation based on a systematic approach taking into account the implementation of the basic law-making factors and create the optimal interaction of all parts of the tax system. Special attention is given to identifying the key problems of the domestic tax system in the budget deficit and the impact of economic sanctions. On the basis of the systems approach the author identifies problems and trends of modern tax system of the Russian Federation. As a result, the work revealed weaknesses in the Russian tax system. Convincingly concluded that the existing drawbacks of the Russian tax system is largely due to the fact that in developing the concept of its construction, not fully a comprehensive approach to the problem of taxation. Furthermore, not taken into account the complex interactions of all participants of social relations in the process of establishment and collection of taxes. The lack of an integrated approach in the formation of the Russian tax system exacerbates economic and social contradictions, shifting capital abroad, the development of the shadow economy. The author argues the conclusion that as a result of tax reform the tax system, while remaining a tool of redistribution of GDP, must become more neutral. Primarily redistributive methods of tax regulation of the market mechanism will cease to have a deterrent effect on the dynamic development of the national economy. The results of the study can be applied to Federal and regional authorities as a theoretical and methodological framework in the development of proposals for the development of the Russian tax system. The formation of an effective tax system involves the necessity of realization of complex of measures of economic, financial, legal, methodological and organizational plan for achieving the projected goals of social and economic development of the Russian Federation which is a necessary condition for economic growth in the country, improving the welfare of Russian citizens.

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