RESULTS OF THE 20TH CONGRESS OF THE COMMUNIST PARTY OF CHINA. THE CHOICE BETWEEN COMMUNISM AND CAPITALISM

In the article, the problems and prospects of improving the tax system are discussed, the ways of their solution are substantiated from the position of the system approach.Sources of financial income and main directions of tax policy are analyzed.Complex study of the taxation system, analysis of new approaches in the taxation system of Russia.Changing the tax policy in part of the improvement of the tax legislation, including in the field of sectoral taxation, in particular, the development of subsoil use is aimed at stimulating other types of economic activity, creating and using innovations.The article presents the characteristics of medium-term taxes based on the restructuring of the economy: the stimulation of the development of resource-saving productions and the digitalization of the economy.