The theory evolution of the tax relations at different stages of social and economic structure of the society

The evolution and tax relations development at different stages of the social-economic structure of the society are being described: the formation of the main foreign and Russian tax theories as scientific conceptions. The development of the problem, solution ways of Russian science in the field of tax relations policy. The most important contradictions in the field of tax relations policy which are hardly inserted in the system of market relations while the development is proclaimed in the Russian Federation. The further development of tax relations is one of the ways out of the financial system in conditions of the modern crisis.