The tax system as an institution of Russian law. Issues of terminology

Abstract

The article is about the study of the concept of “tax system” in the theoretical and practical aspects in terms of its construction and functioning, the presence of the relationship of mandatory elements and their definition. The author studies the relationship between the concepts of “tax system” and “system of taxes and fees”, analyzes the main elements of the tax system as a complex institution, highlights the basic and national principles of taxation, provides arguments for the need to formulate a definition of the concept of “tax system” and expand it in interpretation. The author considers the possibility of developing a definition of “tax system” based on an analysis of existing points of view and practice of law enforcement, taking into account the described criteria for attributing individual elements to it. The article also highlights a number of legal issues that are characteristic of the tax system not only as an organizational mechanism that functions within the legal framework, but also as an institution of tax law.