Analysis of tax system as a factor of social policy of the state

The need for an effective tax system, which will ensure not only the replenishment of the state budget, but also social justice, has been identified. The Russian tax system has experienced a difficult transition from the policy of “maximum taxes” to “reasonable taxes” and, accordingly, must meet the interests of the state and taxpayers. The effectiveness of the state's tax system in understanding its various factors may vary. The approaches that justify the place and role of the tax system as a factor in the social policy of the state are considered. The main levers of tax system formation are highlighted. Positive and negative consequences of the tax system are identified. In connection with what priorities are determined for the development of the tax system for the medium term.