THE DYNAMICS OF TAX SYSTEM AND TAX ADMINISTRATION DEVELOPMENT IN THE RUSSIAN FEDERATION

The main purpose of this article is to investigate the process and summarize the results of changes in the tax area in Russia with regard to the evolution of the national tax system and the tax administration reform. To this end, the methods of historical analysis and comparative study are used. Based on these methods, the evolution of the tax system of the Russian Federation is described from the point of view of the dynamics of transformation of the tax structure and modification of the tax rates, as well as changes in the forms and instruments of tax administration. To research and estimate the competitive ability of Russia in the international financial framework, an evaluation of the contemporary Russian tax system is made in regard to the tax burden level and general fiscal conditions for doing business. It is demonstrated that the ongoing reform will help Russia become a more attractive place for doing business. Basic stages in the development of the Russian tax system, along with the main features of taxation, are identified. As a result of an analysis of the development of tax administration in Russia over the past 25 years, general stages in reforming and institutionalizing tax administration are summarized. In order to investigate the capacity and resources of the Russian tax system and tax administration, the results of implementation of some new services and procedures are evaluated. Mid-term and long-term perspectives for the development of the tax system are outlined, followed by an overall conclusion.