HERMENEUTIC APPROACH AS THE BASIS OF THEORETICAL LEGAL ANALYSIS OF TAXES CONCEPT
The hermeneutic method understood as text analysis of the content of theoret-ical-and-legal concepts is used in the article. The concept of taxes is subjected to such an analysis. It is established that of fundamental importance is the correlation of the linguistic form in the definition of taxes and the meaning which is implied in this concept, i.e. in the compliance of the statement with actual facts. The author of the article develops the idea of the existence of strong relation between the history of taxes and the terms used to designate them. It is proved that designations of taxes in different languages are not the same but their internal content is approximately equal, that taxation goes through objective changes in the course of history, the same as the language does which was not invented or contrive by anyone, and which occurred and obtained the modern meaning in the process of society development.