Theoretical and empirical approaches to assessing the optimality of the taxation system in the Russian Federation[Теоретико-Эмпирические Подходы К Оценке Оптимальности Системы Налогообложения В Российской Федерации]

This article presents the main results of research on the topic of theoretical and empirical approaches to assessing the optimality of the tax system in the Russian Federation. The paper provides an overview of international practice of analyzing the effectiveness of tax expenditures. The optimal tax system is based on three basic principles: efficiency (understands how to reduce losses for all individuals with given revenues to the budget), justice (understands how to reduce losses from taxation among individuals) and the quality of services and the inevitability of tax payments. In the framework of this work, according to these criteria, the main types of taxes and excise taxes in the Russian Federation will be analyzed.