Directions for increasing the efficiency of fiscal policy in the Russian Federation

The article presents the main problems of modern fiscal policy in Russia and the conditions for its implementation. The features of the tax system, the advantages and disadvantages of taxation for business entities, factors that increase the unevenness of the tax burden and, thereby, create conditions for the growth of the "shadow sector" are discussed. The issues of the efficiency of spending the state budget funds, its ability to effectively support the development of the country's economy are considered. The main directions of improving the fiscal policy of Russia are proposed, which will have a positive effect on the expansion of the domestic market and the formation of its own tax base.