Taxation in Russia during the transition to a market economy. Taxes as an instrument of state regulation of the economy at the end of the 20th and beginning of the 21th centuries

The article presents the results of the study of the formation of the tax system in Russia at the end of the 20th and beginning of the 21st centuries, carrying out tax reform in the transition to a market economy. The methods of state regulation of the economy are developed, and taxes are considered as tools for this regulation at the end of the 20th and early 21st centuries. The author made a brief insight into the history of the development of the Russian taxation starting from the 90s of the 20th century, the beginning of the reform and the introduction of the Tax Code of the Russian Federation into force, in order to understand the economic laws of the phenomenon of taxes.The chronological framework of the study is the period from the end of the 20th century to the present day.