Bykova Natalia Nikolaevna1, Lyadov Artem Alexandrovich2
1Togliatti State University, Senior Lecturer, Department of «Finance and credit»
2Togliatti State University, student

Taxation is an essential element of economic relations in society since the founding of the State. Development and changing forms of Government usually accompany the transformation of the tax system. In modern conditions of civilized society taxes constitute the main form of State revenue. This article considers the principles and functions of tax system of Russia.

Keywords: principles of taxation, tax, tax code, tax functions, tax payments, tax system, taxes

Category: 08.00.00 Economics

Article reference:
The tax system, its principles and functions // Modern scientific researches and innovations. 2017. № 1 [Electronic journal]. URL:

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