Abstract: In study, it is shown that formation and forming of authentic federal Russian state, development and enhancement of budget tax policy requires basic change of content of budget and tax mechanisms. In a research evolution of the main approaches to forming of economic mechanisms is provided. The concept of an integrated approach to a research of budget and tax mechanisms is offered. Researchers allocated high-quality and quantitative parameters of budget and tax mechanisms. The conclusion is drawn that implementation of the purposes and tasks of budget tax policy of the state by means of application of various acceptances of the organization of the budget and tax relations at the levels the federal center territorial subjects of the Russian Federation, the territorial subject of the Russian Federation municipalities in total determine content of budget and tax mechanisms.
T.Yu. Tkacheva, L.V. Sevryukova and L.V. Afanasyeva, 2016. Organizational and Functional Features of Fiscal Mechanisms: Theoretical Aspects and Current Trends. The Social Sciences, 11: 3692-3696.