State tax policy: problems and main ways to solve them

UDC 336.221.22

Authors

Tsirikhova A. R.
North Ossetian State University after K. L. Khetagurov, Vladikavkaz, Russia

Abstract

The article examines the main problems of the state’s tax policy and provides examples of solutions that could significantly increase the revenues of the federal and regional budgets, thereby increasing their financial and budgetary stability. Three main areas of reforming the country’s modern tax system are also touched upon: stimulating innovative enterprises through the use of various tax instruments, increasing the efficiency of individual taxes and fees through their reform, and measures taken in relation to tax administration.

Keywords

tax policy, budget, tax, financial activity.