Колесников В.В.

Formation and management of the country’s economy is one of the most important tasks of the state. There are a large number of instruments, one of which is tax regulation. The policy of taxes and fees touched all levels: Federal, regional and local. The effectiveness of the use of tax mechanisms depends on many factors, among which we can distinguish the legislative framework, and quality management of power, and external factors.The state is called upon to provide favorable and competitive conditions for the life of some spheres and to limit the business activity of others. Maneuvering the instruments of taxation, introducing or abolishing different types of taxes, fees, changing the order and methods of calculation of the tax base, reducing and raising tax rates, providing or abolishing tax benefits, the state actively stimulates or limits the activities of economic entities, which affects the economic condition of individual regions and the country as a whole.

Taxes have always been and continue to be the most important tool for the implementation of the economic policy of the state. However, state can only really use taxes through their inherent functions, primarily fiscal and incentive, if the society has created an atmosphere of respect for the tax, which is based primarily on the understanding of both the economic necessity of the existence of the tax system and the rules established by the state for the collection of certain specific taxes.The universal nature of taxes is largely due to the fact that the main place in the financial system of any state is the budget system, through which are formed and further use of national centralized funds. The formation of the budget of any level is carried out through the system of state revenues. Income is part of the national income of a country, which is converted through various forms of cash flows into state ownership in order to create a financial base for the implementation of many tasks and functions.This topic is complex, interesting and at the same time extremely important, because one of the most important conditions for the stabilization of the financial system of any state is to ensure sustainable tax collection, proper discipline of taxpayers. The most difficult economic problems include the problem of tax revenues formation, not allowing their quantitative reduction, the search for factors that affect this process. Competent and timely solution of such problems is of fundamental scientific and practical importance for building a stable budget and tax system of the country.