Assessment of the effectiveness of modern state tax policy

It is believed that at this stage of development, the tax policy of the Russian Federation has undergone a long process of formation and transformation, and has become able to compete with other countries. However, there are problems in the tax system, especially in relation to entrepreneurs and micro-businesses, since in some cases the tax burden and procedural aspects of tax reporting are unnecessarily difficult, which leads to the termination of businesses. In the process of reforming state tax policy, assessing shortcomings and fixing them immediately often becomes an overwhelming task. Changes in tax policy and the tax system require time, competent experts, support and assistance from all branches of government, timely media activities, assistance from citizens and other elements in order for the tax system to function effectively. In this work, a study was conducted to assess the effectiveness of tax policy, to identify certain factors that reduce the effectiveness of tax policy. The authors analyzed individual methodological provisions for assessing the effectiveness of tax policy, including individual formulas and features of their calculation. Some shortcomings of modern tax policy are highlighted, and proposals for improving the efficiency assessment mechanism are formulated.