Problems of state policy in the field of taxation of entrepreneurs under the conditions of unstable economy

The article is devoted to the state policy in the field of business taxation. The main problem areas of tax administration in the current crisis economic conditions are determined. These include: in spite of the moratorium on tax increase there is a negative trend of tax burden increase for entrepreneurs due to the increase of property taxes, introduction of new local taxes and changes in the tax base; increase of the size of insurance payment; the emergence of additional measures of administrative pressure due to the expansion of the rights of the tax authority; complication of the taxpayer activity because of the emergence of new information technologies in taxation. The authors note that current various government measures for the support of entrepreneurs do not have a complex character and are not applicable to all business entities. One of the main issues is that the concessional lending for small and medium-sized businesses has not received an adequate support from the state yet. The following measures to improve the interaction between tax authority and taxpayer are proposed: improving the quality of information interaction between entrepreneur and tax authority; improving the standard of service of taxpayers; increasing the possibilities of pre-trial appeal of tax authority decisions; unification of interaction with taxpayers. Other business support measures include the creation and funding of regional programs on entrepreneurship support using the example of programs for the development of the Far East, the North Caucasus Federal District and St. Petersburg. The emergence and development of regional programs solve regional problems of development of specific sectors of the economy. According to the authors, under the current economic conditions the proposed measures in the field of tax administration require urgent solution.