Problems of formation and modern trends in tax policy of the Russian Federation

• Sakharovа L.A.

The tax policies pursued in Russia today, is aimed at reducing the tax burden on businesses and the development of the real economy, with particular emphasis on the development of small and medium businesses. Increasingly discussed shift to direct taxation, in particular the taxation of individuals, through the revision of the proportional income tax rates, increase tax rates for the taxation of property and property rights. However, to date is an ongoing process of reforming the tax system and now the Russian tax system is administratively intensive, constantly changing, and mostly concentrated on the fiscal functions.