Keyword: «tax system»

The article presents theoretical aspects of tax policy. The article discusses new approaches to the calculation and collection of major taxes, and the application of special tax regimes in the Russian Federation for the period 2017-2020.

There is features of presentation of small business in Russia and in Bryansk in this article. Also, there are standards for assessing small business, supervisory holidays, financial support from the state and other indulgences in the region. In addition, the financial and economic indicators of small business in Bryansk, as well as organizations that support this area of activity.

This article analyzes the problems and prospects for the development of the Russian tax system. The authors consider actual problems that hinder effective functioning and development of the tax system. They offer solutions to particular problems and outline promising areas of the tax system development in Russia.