Directions of tax policy in the sphere of state regulation of foreign trade to ensure the economic security of the Russian Federation

The article deals with problems of improvement of taxation of foreign trade activities. It analyses the dynamics of the individual articles of the Federal budget of the Russian Federation. The author proposes a refinement of the definition of fiscal security of the state as the state of financial security centralized the Federal and regional funds of the state, which ensures the readiness of financial-budgetary system of the state timely and full financial provision for all economic needs. The paper presents basic directions of optimization for tax system of foreign trade. And it offers practical recommendations to improve the process of regulation of foreign trade activities to ensure the fiscal security of the Russian Federation: