STATUTORY CONCEPT OF THE TAX AND FEE
The article analyzes the legal nature of the tax and fee in the context of changes introduced in the definition of the fee and in connection with the introduction of a new trade fee. The author is convinced that the recent amendment contradicts the statutory concept and essence of the fee by erasing the boundary between the fee and the tax. The author sees in this development a tendency to illegally impart tax characteristics to the fees. In order to avoid such an implicit increase in the tax burden, the author proposes to specify the purpose of the fee in its definition.