The article provides a comparative analysis of tax revenues of individuals and legal entities in the consolidated budget of the Russian Federation. According to the results of the study, it was revealed that taxes paid by individuals occupy one of the leading places along with such taxes as corporate income tax, VAT and other taxes and fees. In the course of studying the structure of property tax receipts of individuals in the context of the federal districts of the Russian Federation, the factors influencing regional differences in their payment were identified. Despite the established positive dynamics of tax revenues from individuals, the main problems that taxpayers face when paying transport, land tax and property tax of individuals were identified. The article proposes directions for improving the taxation of individuals on the territory of the Russian Federation in order to increase the efficiency of their calculation and collection.

The article examines tax policy as one of the most important economic regulators of the state. The main problems of tax policy at the present stage of development of the national economy are revealed, namely: the growth of the tax burden on the real sector of the economy; a significant share of the shadow sector in the economy; uneven redistribution of tax revenues between the country's budgets; a significant share of indirect taxes in the structure of the formation of the revenue side of the budget; insufficient level of development of tax administration. In this regard, recommendations are proposed for improving tax policy in Russia based on the experience of developed countries, which will speed up the process of optimizing taxation of business entities and will help to overcome the crisis in the economy.

Abstract. The purpose of the study is to develop tools for assessing the level of innovative development of an enterprise in order to improve the management of its innovation activities. Radical increase of the role of innovations in modern conditions predetermines the activation of innovative activity of enterprises on the basis of increasing production efficiency, implementing promising research and development projects and implementing innovative programs. The situation in the world economy demonstrates that the innovative component of enterprise development is the main source of growth and contributes to the level of competitiveness of the organization. As a result of the generalization of the experience of research in the field of innovative development, a system of economic indicators that maximally characterizes the innovation activity carried out by enterprises is formed, which is the basis for developing tools for assessing the level of innovation development of the enterprise, a toolkit for assessing the level of innovative development of an enterprise using the proposed system of economic indicators, to increase the level of innovative development of the enterprise tions and to assess their cost-effectiveness.