RU

Keyword: «problems of the tax system»

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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.
The article discusses the basics of taxation of individuals in the Russian Federation and its features, which is extremely important in the modern economy. In the context of the development of a mixed economy, taxes are one of the main sources of state income necessary for the implementation of tasks and functions.