Legal design as a technique of legal technology in modeling modern legislation (on the example of tax relations)
In the scientific article, the authors write that the legal construction of a tax as a method of legal technique as a model is a system of rules connected by internal unity that establish the necessary set of tax elements, clearly defining the taxpayer's obligation to calculate and make a tax payment to the budget. It includes the taxpayer, General and additional elements. The basis for classifying elements of the legal construction of a tax as a model is the way they are fixed in the rules of law, which is an essential characteristic when using this construction as a method of legal technique.