TO THE QUESTION OF THE ESTABLISHMENT OF MONETARY RESPONSIBILITIES ON THE CHARGES
In the article, the author analyzes the changes in Russian legislation on taxes and fees, which modified the definition of tax fee and imposed additional trade duty. The considered article changes in principle existing beforehand legislator's approach dealing with definition of essential indications of tax fee. It means the definition of reciprocal execution to a payer, which there is no at existing trade fee. Besides, when it is necessary to finance socially significant directions of economic activity such as capital repair of dwelling multi-flat houses or federal roads the state can get out of existing legal types of tax and even fiscal fees. The author connects arising tendency of tax relations regulation with state realization of the fiscal sovereignty and with the domination of public interest in those relations. It concludes that if it is necessary the state flexibly react on changing of economic conditions and save stable tax system at the same time.