Directions for improving taxation and tax administration practices in Russia

The problems of the development of the tax system remain the most important in a situation of active development of information technology and aggravation of economic problems. The study presents the results of a survey on the problems of managing budgetary resources, taxation and tax control. Conclusions are formulated based on the analysis of judicial practice of resolving tax disputes. The author comments on proposals for the development of taxation approaches, draws attention to the results of the application of certain legislative provisions in the tax sphere, which may have practical value in the future.