The article discusses the tasks of improving the Russian taxation system, the main directions of improving its efficiency, as well as the main problems of the domestic tax system that require solution in the search for an effective taxation model. In the current Russian reality, the need to improve the system and methods of managing revenues of the federal budget of the Russian Federation under the crisis reduction of the sources and volumes of budget revenues is indisputable, which reduces the possibilities of financial support for socially important programs and is incompatible with the status of a social state. Obviously, compulsory payments are the core of the tax system. Different types of taxes are combined in the various tax systems in different ways. Being in search of an effective tax system, one should pay attention to the measures carried out by foreign countries that are currently in the similar crisis situation as Russia. Thus, the countries of the European Union and Oceania chose the way of increasing taxes on personal income, while the countries of North America resort to increasing taxes on corporations. For the Russian tax system, we can talk more about the introduction of a progressive tax scale, but not about a simple tax increase. For the business, tax systems used in the Middle East are becoming more applicable. In the conclusion of the work the main problems of the domestic tax system are highlighted that require solution in the search for an effective model of taxation.
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