The Impact of the Russian Tax System on the Efficiency of Production Activities

In the context of modern economic development, the tax system plays a key role in the functioning of enterprises and the formation of their financial stability. Optimal tax burden and simplified tax payment procedures are important factors affecting competitiveness and business development. With the general instability of modern world economic processes and rapid changes in economic conditions, enterprises are constantly faced with the need to adapt to new requirements, which makes the study of the impact of the tax system on their activities especially important. The article deals with the tax system, which is a set of taxes, fees and other mandatory payments established by the state. Also, the impact of the tax system on the efficiency of enterprises is analyzed, taking into account changes in legislation and the economic sphere.