THE ROLE OF THE TAX SYSTEM IN ENSURING ECONOMIC GROWTH AND MACROECONOMIC BALANCE IN RUSSIA

The article is devoted to the study of the influence of the tax system on the development of small business. The author indicates the relevance and practical significance of the issue under study. Instruments of fiscal policy play a special role in solving economic problems of economic growth, economic balance, unemployment, inflationary processes, income redistribution, etc. the Main of these instruments is the tax system, i.e. the set of taxes and fees levied by the state from taxpayers in the manner and under the conditions established by tax legislation. Accordingly, one of the key tasks of the state is to maintain the balance of the tax system in order to ensure economic growth and macroeconomic balance. The article gives a brief description of the demographic situation of enterprises and organizations, shows the main trends in the development of private entrepreneurship in Russia. The influence of the tax system on the development of private business entities in the sectoral context is shown. If we talk about individual industries, it becomes obvious-which type of activity is attractive from a commercial point of view, and in which without financial support or administrative resources it is not advisable to develop a business. Trends in the development of small and medium-sized businesses are analyzed, and the problem of taxation is identified as one of the key obstacles to the growth of this sector. The tax system of the Russian Federation needs to be reformed, making the transition from exclusively short-term fiscal goals to the goals of stimulating stable economic growth. The growth of tax revenues to the budget should not be due to higher taxes, but due to the development of business, primarily the small and medium-sized businesses, and, as a result, an increase in the tax base.

budget and tax policy, budget revenues, tax system, tax burden, tax revenues, private entrepreneurship, demographics of enterprises, small and medium-sized businesses, economic growth, economic balance.

Savina L. L. The role of the tax system in ensuring economic growth and macroeconomic balance in Russia. Business. Education. Law, 2020, no. 1, pp. 214–219. DOI: 10.25683/VOLBI.2020.50.133.