Problems and prospects of the improvement tax regulation

Interest in tax regulation increased in Russia in connection with the developed adverse economic situation, sanctions of the countries of the West and need of raising of a domestic production. The Russian tax system developed according to the purposes of a budgetary tax policy, but the priority was always given to monetary and credit, but not tax regulation of economy. It resulted in absence of the uniform concept of budgetary and tax regulation and forecasting of consequences of the decisions and changes made in this sphere for today. The measures of tax regulation offered by the Government of the Russian Federation pursue usually good aims, but carry fragmentary, and sometimes and contradictory character as have no system approach, and methodology of an assessment of their efficiency demands improvement. In article the author’s view of economic essence of tax regulation, its role is reflected in modern economy and a place in structure of the tax relations. The specified concepts of the purpose, tasks, methods and instruments of tax regulation are presented. The directions of further researches in the field of increase of efficiency of the taxation are considered.