TRANSFORMATION OF FORMS OF TAX REGULATION IN ORDER TO ENSURE ECONOMIC SECURITY

Abstract

The main purpose of the article is to assess the effectiveness of the applied tax regulation measures in order to ensure economic security, since tax incentives are always aimed at solving certain tasks dictated by the realities of the time. Conclusions are drawn that tax regulation in the Russian Federation and in foreign countries has almost the same directions: economic orientation, social, investment and incentive. The choice of the priority direction of tax regulation is influenced by various internal and external factors. The article systematizes the types of taxes and benefits, analyzes and evaluates the loss of revenues of the budget system of the Russian Federation for 2017-2019 and the planned benefits until 2022, and reflects the transformation of tax regulation measures in connection with the spread of coronavirus infection and the introduced quarantine measures. The methodological basis of the study is based on a systematic approach, in which the methods of logical, economic-statistical and dynamic analysis were used. Currently, information on the loss of revenue of the budget system of the Russian Federation as a result of the provision of benefits and exemptions does not provide a complete assessment of the actual volume of preferential support in the economy and social sphere, so it is necessary to provide for the formation of a single consolidated register of tax benefits in the public domain.