Priorities for improving DPR tax system under the conditions of modern transformations

The article is devoted to the research and analysis of the tax system of the Donetsk People's Republic together with the development of priorities for its improvement in the context of modern transformations. In particular the Law of the DPR «On the tax system» has been analyzed; the specifics of the formation and collection of republican taxes, local taxes and fees have been determined. A comparative characteristic of tax rates in the DPR, RF and Ukraine in the context of budget-forming taxes has been carried out. The main directions of improving the tax system of the DPR have been developed.