Abstract and keywords
Abstract (English):
The article discusses the features and main ways to improve the functioning of the tax system of the Russian Federation. The main criteria of functional characteristics of the category of taxes are revealed. The main directions of management of the tax system in the financial activities of the state. The most effective measures to improve the tax system are identified.

Keywords:
taxation processes in the economy, taxes, economic relations , functioning and development of the tax system ,tax base, subsidies
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References

1. Tax code of the Russian Federation http://nalogovyykodeks.ru/

2. Official website of the Federal tax service of the Russian Federation. -[Electronic resource. ]- Mode of access: http://www.nalog.ru/rn36/

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