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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 o...