Smirnov A.A.doctor of science economics, professor, department chairman of organization and management of agro-industrial complex of Mari State University dis.sovet@mail.ru
Sultanaeva L.D.candidate of economics science, associate professor of chair of organization and management of agro-industrial complex of Mari State University dis.sovet@mail.ru
Shersteneva O.V.the applicant for chair of organization and management of agro-industrial complex of Mari State University dis.sovet@mail.ru
The problems of Russian tax system modernization reviewed, content of alternative projects of assessment lean optimization analyzed, the evaluation for modern conditions given.
Keywords: assessment, tax system, tax system modernization