Constitutional responsibility of citizens to pay the law-installed taxes and fees in the Russian Federation

The relevance of this article is due to the significant role of taxation in the constitutional sphere of the Russian Federation. The features of the constitutional obligation to pay legally established taxes and the problems of its implementation are considered. The rights and obligations of taxpayers are analyzed. The advantages of the current constitutional and legal legislation in the field of taxation, as well as its disadvantages are determined. The author formulated a conclusion about the effectiveness of the current tax system and set a vector for its further improvement.