Historical aspects of taxation in Russia and their impact on the modern tax system

The continuation of economic reforms in Russia is associated with improving the management of socio-economic processes. The modern tax system is actively used not only to ensure the regular receipt of revenues to budgets of all levels, but also as a tool to stimulate business activity, regulate the income of the population and solve other problems. In this regard, its reorganization is of great importance. At the same time, it is impossible to imagine the development and improvement of the tax institution without understanding its economic essence and conducting an analysis of historical retrospect. To this end, the authors consider the process of formation of the tax system in Russia in the context of three main stages. Based on the studied historical experience, the main criteria for the optimal level of taxation for the population and organizations and sufficient for the state were formulated. The issues of the tax system’s response to changes in the external environment were also highlighted: on the one hand, fiscal support measures, and on the other, the growth of the tax burden for certain categories of taxpayers. As a result, the authors concluded that rapid and flexible changes in tax legislation significantly affect the efficiency of the economy and the standard of living of the population.