Conceptual Bases Priorities Of Modern Russian Tax Policy

The tax policy, on the one hand, is directed on counteraction to negative effects of an economic crisis, and on the other hand - on creation of conditions for restoration of positive rates of economic growth. In this regard the major factor of the pursued tax policy is need of maintenance of balance of the budgetary system. The main directions of a tax policy allow participants of the tax relations to define reference points in the tax sphere for the three-year period that has to promote stabilization and definiteness of conditions of conducting economic activity in the territory of the Russian Federation. In three-year prospect of 2014-2016 priorities of the Government of the Russian Federation in the field of a tax policy remained former that is reflected in the article. Creation of effective tax system, preservation of the tax burden developed by the present moment is in a priority. The emphasis on improvement of tax administration is justified, it finds the reflection in quantitative and qualitative aspects.