Features of tax systems in Russia and China

This research presents the problem of features, as well as the similarities and differences of the tax systems of Russia and China. Analysis of the tax systems of the countries of the world allows monitoring and forecasting the movement of cash flows, which is important not only for business, but also for governments that can vary the quality of money invested in the country, their quantity, as well as the elasticity of the level of established tax within each individual country. This allows you to choose between the fullness of the budget of the country or the increased level of business activity of enterprises on its territory. The paper compares the quantitative indicators of tax systems, provides a qualitative assessment of tax systems, and provides a cluster analysis of the world's tax countries to assess the possibilities of harmonizing tax systems.