THE ESSENCE AND ASSESSMENT OF THE EFFECTIVENESS OF TAX POLICY IN THE RUSSIAN FEDERATION

The article examines the essence of Russia’s tax policy and its role at the current stage of development. The forms of tax policy and the choice of the most acceptable one are described. An assessment of the effectiveness of the tax policy pursued by the Russian Federation has been carried out, the results of an assessment of a number of indicators of the effectiveness of the tax policy of the Russian Federation have been presented, and the directions of tax policy have been outlined. Innovations related to taxation of small and medium-sized enterprises in 2025 are considered.