Harmonization of interests of the state and entrepreneurs in the field of taxation under conditions of economic crisis

The events taking place in the economy of the state and the social and economic life of the country with objective inevitability prove the relevance of an increasing role of balance of interests of economic entities and the state in the field of taxation. Thus, in January on forums of the public organization “Support of Russia” and the All-Russian National Front delegates have offered a number of initiatives to improve the tax system, change the regulations of the Tax Code and the law on support of small and medium-sized businesses. Leaving beyond the scope of this article the specifics of the proposed initiatives (further simplification of taxation, “tax holidays”, rules and regulations on taxes, etc.), the article describes main (according to the authors) issues that should be urgently resolved at present day.