BUSINESS CLIMATE IN THE RUSSIAN FEDERATION CONSIDERING THE RELATIONS BETWEEN ENTRENEURS AND TAX AUTHORITIES

taxation builds financial relations between the state and legal entities or individuals. Acting as part of the economic policy of the state, an adequate tax system ensures the effectiveness of the main components of the economy, the development of entrepreneurial initiatives and meeting the basic needs of the country. The article examines the impact of the tax system on business climate, identifies the main reasons for tax evasion by businessmen in the Russian Federation and proposes ways of creating adequate tax relations between the state and enterprises, thus increasing business activity. According to the results of the survey that involved 300 managers of small, medium and large enterprises, almost half of entrepreneurs (47%) consider tax burden as the main problem hindering economic activity in Russia. The entrepreneurs believe tax authorities represent a considerable obstacle to business.