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.
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