Keyword: «tax regulation»

The advantage and novelty of innovation development of economy is based on tax regulation of small and medium business, which in turn is the basis for the efficient functioning of the economy. The priority role plays a regulatory function of taxation, because it stimulates economic development.

The paper deals with different approaches to the interpretation of the concept "tax administration". The author considers views of a number of researchers on this problem and expresses his own opinion on its key points. It is emphasized that tax administration influences the competitiveness of the national tax system.

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.