Mеаning taxation for national rivalry

The article reveals the leading aspects of the national tax policy. In the context of the global crisis of the political system of international relations, national security requires a new approach to monitoring all managed systems, including the tax one. The latter is the basis for indicators of growth of both the economy itself, its efficiency, and stability and resistance to risk. During the formation of the tax system of the Russian Federation, in the ratio of direct and indirect taxation, preference was given to indirect taxation, which has a high fiscal capacity. Historically, value added tax has played an important role in indirect taxation. The article characterizes this tax through the prism of traditional approaches to the functions of taxes as separate economic categories in the system of tax legal relations. The possibility of increasing the efficiency of the regulatory function of the tax system is noted.