Keyword: «tax policy»

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 article examines the problems of the tax policy influence on the economic growth of the Kyrgyz Republic regions, as well as the shortcomings of the tax system. Without a well-coordinated, highly effective tax policy, it is impossible to achieve economic growth in the regions of the Kyrgyz Republic. The main socio-economic indicators of the regions development show the lack of tools that have a significant influence on the economic growth of the Kyrgyz Republic regions which depends on a well-coordinated tax policy and on the volume of attracting direct investments.

For the establishment and functioning of a common integrated market, it is necessary to create and continuously improve tax methods for regulating financial and economic relations in the national economy sectors that create prerequisites for economic growth of regions in the republic together with other economic instruments. The article reveals the essence of the tax policy and examines the importance of tax policy in the economic development of the Kyrgyz Republic regions.

This article discusses the principles of building the tax system of the Russian Federation. Recommendations for improving taxation are given. The analysis of income by budget level and types of taxes is carried out. The positive and negative features of the tax systems of the Russian Federation are analyzed. The obvious shortcomings of the tax system of the Russian Federation are show and ways to eliminate them are proposed. The essence and significance of the tax system in the country’s economy are revealed.

The article analyzes conceptual approaches to defining the essence of the concept of «tax security», gives the author's definition of the concept of «regional tax security», examines the main aspects of tax policy at the country and regional level, ensuring the implementation of the concept of national tax security.