Keyword: «fiscal policy»

In this article the authors examine the issues of budgeting. Reveal the essence of the program-target meth-od of regulation, and budget planning. Considered that theprogram-target method of budgeting controls the allocation of budget funds betweenprograms; promotes greater efficiency and transparency; strengthens the responsibility.

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.

The relevance of the study is due to the fact that there has been an increase in the upward trend in income disproportion in the past 30 years in the world, which can worsen the socio-economic situation and provoke social tension in society. The purpose of the article is to assess the severity of this problem in Russia and offer fiscal instruments to compensate for it. According to the results of the study, it was found out that disproportion in Russia and in the world had increased over the past 30 years; the reasons for this phenomenon in Russia are determined; social transfers and a progressive scale of taxation are considered as compensation methods.