Today, one of the most resonant and discussed legislative initiatives is the upcoming tax reform, its main parameters have already been determined, the State Duma of the Russian Federation adopted in the first reading a bill on improving the tax system.Nikita Bozhok, General Director of the Far Eastern Design Center, comments: - Tax reform is a necessary and important change in the life of our state and each of us. The society has long overdue a request for a more efficient and fair distribution of the tax burden. And this is an absolutely normal situation, that over time there are some changes in the rules of taxation of citizens and organizations, as the tasks of public policy change, many new directions appear. As an entrepreneur, I support the proposed initiatives in the field of tax legislation, I believe that the tax burden in Russia has remained at a very low level for a long time, especially given the fact that the state is constantly assuming new social obligations. And the planned changes are designed to eliminate this gap.Speaking with fellow entrepreneurs, I can say that almost everyone supports these initiatives, because they understand what caused the need for these changes, that these taxes will be used to support families with children, increase social benefits, and social infrastructure.In my opinion, the country's leadership is offering a very mild version of tax reform, since the increase in the tax burden will affect a very small category of the population and business entities – those whose income is really much higher than the average.And even for people with very high incomes, the rate increase is small. For example, in France, excess income is taxed at a rate of 75%, and therefore, some even decide to change their citizenship. And, in general, if we analyze and compare the size of the tax burden in different countries and in the Russian Federation, it is one of the lowest in our country. And if we strive for a high-tech, social state, then we need to understand that it is problematic to build it with low taxes. In addition, if we talk about the upcoming tax reform, we are talking not only about an increase, but also about a number of measures that are designed to support various categories of the population and businesses. For example, for small and medium-sized businesses, the limits will be significantly increased, before which they have the right to apply the simplified taxation system (it is proposed to increase the threshold of the STS for income from 265 to 450 million rubles). Not to mention personal income tax – families with two or more children, in which the average per capita income per person does not exceed 1.5 of the regional subsistence minimum, will receive a portion of the paid personal income tax. This is a very correct decision, because supporting demography is the future of the country.I unequivocally support the upcoming tax changes, I consider them important and timely!