DOI: 10.36871/ek.up.p.r.2020.11.04.020
UDC 336.22

Authors

A. M. ZAKRIYAEV,
master's degree in Economics, Dagestan State University, Makhachkala, Russian Federation
Kh. M. MUSAEVA,
Scientific supervisor, Candidate of Economic Sciences, Associate Professor of the Department of Finance and Credit, Dagestan State University, Makhachkala, Russian Federation

Abstract

This article is devoted to the consideration of the budget and tax policy of the Russian Federation in modern realities. It reflects the main problematic aspects of the budget and tax policy of the Russian state. A number of scientific and practical recommendations aimed at improving the budget and tax policy of the Rus-sian Federation are formulated, and priority areas for its further development are highlighted.

Keywords

taxes, tax policy, fiscal policy, budget, government intervention.