Some issues of legal regulation of the reform of the tax and fee system in the Russian Federation

The scientific article presents an analysis of the legal regulation of the system of taxes and fees in the Russian Federation. The author examines the current state of the tax system, paying special attention to the problems of distributing the tax burden across various types of economic activity in the period 2022-2024. Based on the analysis of statistical data, unfavorable trends in the growth of fiscal burden in certain sectors of the economy, including the extractive industry, construction and real estate transactions, have been identified. The paper suggests specific mechanisms for improving the tax system, including the introduction of tax deductions for production modernization, a regressive scale of insurance premiums and regional tax preferences. Special attention is paid to the digitalization of tax administration and the introduction of a progressive personal income tax scale. The importance of ensuring a balance between constitutional principles and the effectiveness of the tax system is emphasized. The necessity of an integrated approach to the reform of the tax system, taking into account the interests of the state and taxpayers in modern economic conditions, is substantiated.