Abstract:The article is a study of the correlation between tax capacity and tax burden in the mechanism of implementation of tax policy. It contains analysis of the analysis of the GDP proportion of tax revenues in the budget of the Russian Federation, determining the most significant factors influencing the level of tax burden and hence the growth of tax capacity. The major ways of increasing the
effective correlation between tax burden and tax capacity of industries within the national economy are defined.
Keywords:entrepreneurship, gdp, resources, tax burden, tax capacity
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