HISTORICAL AND MODERN TRENDS OF TAX REFORMS IN RUSSIA

The reform of the tax system in the Russian Federation is driven by the government’s desire to create a more equitable and efficient economic model. Over the past decades, the tax system has repeatedly undergone changes aimed at improving tax collection and stimulating economic growth. In modern conditions, when the country’s economy is experiencing both internal and external challenges, effective taxation is becoming a key tool for strengthening public finances and supporting social policy. Thus, the study and analysis of tax reforms are of particular importance for understanding their impact on economic stability and social well-being of the population. The purpose of the work is to analyze the main directions and results of tax reforms in Russia, their impact on the economic development of the country and the social well-being of citizens. The article examines the essence, goals and objectives of tax reforms. The incentives for tax reforms are analyzed, and the principles of tax reform are also highlighted.