Formation of the budget and tax policy of the Russian Federation for the coming years: plans and prospects

Fiscal policy is the basis of the financial and credit mechanism for managing the economy. Effective fiscal policy is one of the conditions for the dynamic development of the economy. The article considers the main directions of forming the budget and tax policy of the Russian Federation for 2020-2021. In the course of the research, elements of analysis and synthesis were used, the main directions and prospects were identified, and the possibility of meeting the planned indicators was evaluated.