Comparative analysis of terminology of tax law of Russia and France

Introduction: Russian and French tax legislation presupposes the presence of special terms reflecting taxation processes, therefore, the article raises the question of the initial definition of all terms with the meaning of “tax” and characteristics that determine its economic essence. Everything mentioned above determined the relevance of scientific work and the authors set the aim of conducting a comparative analysis of the terminology of tax law in Russia and France. Methods: the methodological basis of this research is a set of methods of scientific knowledge, among which the main place is occupied bythe methods of consistency, analysis, comparative legal and descriptive. Results: the author’s position substantiated in the work is based on the tax legislation of Russia and France. Based on a comparative analysis of the norms of the Tax Code of the Russian Federation and the Tax Code of France, a studyof the types of tax payments is carried out. The question of the term “tax and collection” is raised. Conclusions: as a result of the study, it was determined that the term “taxes and fees” is used as a generic one, while the preference for establishing various types of taxes and fees applied in Russia and France is given to such a specific term designation as “tax”. It was revealed that, despite the use in the tax legislation of France in the name “taxe”, “la taxe foncière” is a tax. It has been established that in the Tax Code of the Russian Federation and the Tax Code of France, the terms of taxation are used as a means of formalizing the language for special purposes and contribute to the establishment and development of legal discourse.