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THE NEW SETTING OF THE TAX SYSTEM IN RUSSIA

E. Shuvalova

Abstract

One of the key instruments for improving tax administration in the Russian Federation is a new setting of the tax system in 2017-2018 years. First of all, innovations relate to the VAT system. In particular, will need further study questions of expediency and needs to increase the basic rate of tax, the abolition of preferential rates. To achieve a balance in the tax relations will be reduced the tax burden for businesses of Direct Taxes. To harmonize the taxation of individuals, need to develop methodical bases of a progressive tax system and compensation increase the tax burden of low-income individuals and families. An important tool to assess the quality settings of the tax system is the system of indicators of the tax burden. Indicators used in official statistics and the Russian Union of Industrialists and Entrepreneurs, shows that the highest tax burden in the oil sector and in education. If the high figure for the oil industry is natural, that the high level of the tax burden for the education system suggests existing imbalance in the tax system of Russia. This once again confirms the need for a new tax setting. This article discusses the tools to solve this problem.

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