On the Main Directions of Tax Policy for 2022 and for the Period 2023–2024

The subject of the study is the main problems of tax policy for the medium-term period 2022–2024.

The purpose of the work is based on the provisions formulated by the Ministry of Finance of the Russian Federation of the Main directions of budget, tax and customs tariff policy for 2022 and for the planning period of 2023 and 2024 to assess the formed state tax policy for the near future within the framework of the task of Russia’s transition to advanced development and the implementation of national projects that are of priority importance at the current stage of state development and require significant resources for their implementation, assuming the achievement of clearly defined final results. The article analyzes the results of the practical implementation of tax policy measures provided for in a similar document, taking into account the results of the implementation of budget, tax and customs tariff policy for the period up to 2021, and on this basis determines the degree of effectiveness of tax regulation tools and tax administration technologies in conditions of increasing risks of the state in modern conditions to ensure the sustainability of the budgets of the budgetary system of the country and taxpayers with the measures taken for tax control. Based on the consideration of the proposed direction of tax policy for the period 2022–2024, it is concluded that, in general, the measures provided for by the Main Directions of budget, tax and customs tariff policy for 2022 and for the planning period 2023 and 2024 to adjust tax policy in order to solve urgent economic problems of the Russian Federation deserve a positive assessment, with the exception of a number of provisions on which the author’s opinion is given.

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