Foreign experience in the implementation of tax policy as the link in the economic policy of the state

The article examines the problems faced by the Russian Federation in the search for additional sources of financing of its state budget in the conditions of economic downturn. The authors argue that an increase in the tax burden can lead to a significant decrease in the pace of economic development and long-term stagnation. As a result, they emphasize the importance of studying foreign experience in implementing tax policy in order to find the most effective solutions in the unique conditions of Russia.