Legal definition of tax: current issues
In this article, the author analyzes secured in paragraph 1 of Art. 8 of the Tax Code of the Russian Federation definition of the concept of "tax". The author notes that, taking into account the current level of development of legal science, the value of a particular normative feature of a tax is in itself doubtful, or the feature suggests so many exceptions that the rule is not visible behind them. It is also noted that the legislator himself does not seek to adhere to the legal definition when establishing new public burdens and while improving already established ones.