OPTIMIZATION OF THE RUSSIAN TAX SYSTEM: CONDITIONS, METHODS, PROBLEMS AND SOLUTIONS

Bayramkulova Faina Yuruslanovna

The stability of Russia's economic growth presupposes the search for ways to improve the efficiency of the functioning of the country's tax system, one of which is optimization in the field of taxation. Tax optimization is reflected in the adopted and implemented tax policy, in which the state is represented as an active subject of the process of social production. Based on the results of the analysis of the current state of the Russian tax system, the significance and role of tax optimization in improving the tax policy of the state are clarified. The concept and content of tax optimization and the features of the process of its organization at various levels of tax relations are revealed, the content of the process of complex optimization of the tax system of Russia ensuring the effective functioning of its investment and competitive potential is considered. The scientific significance of the study of the problem of optimization of the Russian tax system is to identify conditions, optimization methods that are based on certain principles inherent in a particular economic system. The materials of the article will expand and deepen the understanding of the tax policy of the state, taking into account the changing socio-economic situation in Russia.

Keywords:tax policy of the state, optimization of the tax system, types of tax optimization, levels of tax relations, tax risks