Whether the tax is to exist without law?
The article considers the development of the tax from its origin to the present day. The considered economic component of the tax and its importance is clothed in the form of the law, which gives a look at its essence, enshrined in the law. It is the approach to the consideration of the tax from two points of view - economic and legal- that makes it possible to understand what the tax itself is and its place and role for the state. When studying the tax from the economic and legal perspectives a more complete picture of the tax is given. Thus, having studied the tax itself, a conclusion is drawn about its place and importance of consolidation in the system of law of our country.