**3. Conclusions**

The above main problems and contradictions in the tax system required to consider the levels and criteria of direction and development and principles from the position of systemonomy and apply the methodology of systemonomy to create a systemonomic model of the tax system, presented in the form of a "Periodic System of Special Laws of Nalogonomy."

interaction between countries. The full range of geopolitical factors influence the need for evolution of the tax system and, above all, structural and organizational evolution, with more democratic relations between the State and the taxpayer, becoming open and not burdensome [14]. As never before, nalogonomy is provided with the opportunity to achieve its highest potential. Perhaps in the future, on the basis of dialectical development of nalogonomy, the world will witness the creation

*The Direction of Reforming the Tax System on the Basis of the Scientific Systemonomic…*

Department of Tax Policy and Customs Tariff Regulation, Financial University under the Government of the Russian Federation, Member of the Russian Academy of Natural Sciences, Member of International Fiscal Association, Corresponding Member of the Ararat International Academy of Sciences, Moscow, Russia

© 2020 The Author(s). Licensee IntechOpen. This chapter is distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/ by/3.0), which permits unrestricted use, distribution, and reproduction in any medium,

\*Address all correspondence to: sia.mir67@mail.ru

provided the original work is properly cited.

of a tax-free space, self-sufficient in its economic potential.

*DOI: http://dx.doi.org/10.5772/intechopen.91431*

**Author details**

**143**

Irina A. Zhuravleva

The systemonomy approach makes it possible to determine the presence of the necessary structural components of the tax system, its development trajectory, directions, targets, the existing involutionary vector of tax system development, and the evolutionary vector congruent by the general law of the world as well as to predict the stages and phases and compare them with the universal laws of the world, general laws of human society, and the laws of socioeconomic development of the state.

The goal of the research is to show the practical significance of the application of the periodic law of systemonomy to create a systemonomic model of nalogonomy, showing the stages and criteria for the development of all levels of the tax system, congruently with the universal law of the world. The object of the research was the methodology of the scientific and practical direction of the congruence of the tax system and economic processes in society. The subject of research is the systemonomic model of development of the tax system based on the analysis of a number of problems of the interdependence of the economy and elements of the taxation system. The hypothesis of the research was based on the following: The methodology of the scientific and practical direction of the taxonomy of the tax system will ensure a holistic study and development of all aspects and elements of the tax system, congruently with the universal law of the world, if the criteria for its evolutionary development correspond to the systemonomic model in the form of hierarchically organized systematization of special laws of nalogonomy.

The Periodic System of Special Laws introduced by the systemonomic method of nalogonomy is of scientific theoretical, epistemological, methodological, and practical importance for solving the problems of finding an integrative model of the tax system in the process of a new scientific direction in the field of taxation nalogonomy.

I focus my attention on the practical meaning of the PSSLN, which is that the systemic and systemonomic approach allows us to predict the stages, phases, and congruent evolutionary changes in all structures of the tax system and the state as a whole and also to compare them with the universal laws of the world, thus systematically solving the issues of such a complex interbranch, interbudgetary, and intergovernmental phenomenon as the tax system.

The tax system should ensure the implementation of not only direct functions (fiscal, regulatory, etc.) but also functions such as stimulating, aimed at the realization of public interests, such as social cohesion, public confidence in the state, and the realization of the idea of justice. The evolutionary principles of the model proposed by the author will contribute to the improvement of the tax system.

The tax system should be focused on creating a mechanism to meet the challenges of developing the economy, attracting investment, improving the social and cultural standard of living of people, and other tasks, possibly intergovernmental, foreign policy. The effectiveness of such a mechanism is formed, taking into account the optimal model of nalogonomy proposed by the author.

Instability of the tax system today is the main problem of tax reform, but it is justified by international events and unpredictability. There are both objective and subjective reasons for it. The world is developing as a whole: in its production technology, payment systems, transmission of information, and economic

*The Direction of Reforming the Tax System on the Basis of the Scientific Systemonomic… DOI: http://dx.doi.org/10.5772/intechopen.91431*

interaction between countries. The full range of geopolitical factors influence the need for evolution of the tax system and, above all, structural and organizational evolution, with more democratic relations between the State and the taxpayer, becoming open and not burdensome [14]. As never before, nalogonomy is provided with the opportunity to achieve its highest potential. Perhaps in the future, on the basis of dialectical development of nalogonomy, the world will witness the creation of a tax-free space, self-sufficient in its economic potential.
