Tax system can`t function effectively for a long time in an unchangeable mode. Alternations in economy of the country and in financial policy of the state require corresponding transformations in tax system. The effectiveness of functioning of tax system lies in its adaption to economic plight of the country targeted at favourable sway over its economic development. Currently, due to these reasons intent attention is paid to strengthening a regulating role of tax policy of Tajikistan Republic under the conditions of world financial crisis affection. A number of current changes in regard to acting tax legislation of Tajikistan Republic are considered; assessments of the country`s position according to the index «Taxation» given by the Universal bank are adduced. The author expounds the theme explored designing on the premise of an analysis of existing difficulties in the sphere of taxation of economy subjects as well. Priority streamlines aimed at further improvement of modern tax policy in Tajikistan Republic in middle-term perspective are proposed.
tax policy, tax mechanism, tax system, priorities of tax policy, tax legislation, tax burden
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