Macroeconomic problems of the tax climate formation

Savina Lyubov Lvovna

The tax climate is the most important component of the national security of any country, since it forms the revenue part of the state. The growth of tax revenues in the state increases the degree of social benefits, as well as employees of budget structures, which accordingly affects the growth of public demand for goods, services and works sold in the state. The opposite situation will be observed with a decrease in tax revenues of the budget. At the same time, an increase in the country's tax revenues may be associated with an increase in the tax burden on the participants of the tax system, which will negatively affect their commercial activity, and will contribute to a decrease in demand in the country's economic system. The purpose of the article is to identify the problems of a macroeconomic nature that negatively affect the formation of the tax climate in the country. At the same time, the directions of solving these problems have been identified, which in general will contribute to the formation of an attractive tax climate in Russia.

Keywords:macroeconomic factors, taxes, tax climate, problems, solutions, efficiency