Tax legislation: the concept and main changes

The article defines the Russian tax legislation, provides the latest changes in individual taxes. The sources of tax legislation are considered: The Tax Code of the Russian Federation; tax laws of the subjects of the Russian Federation; regulatory legal acts of local governments on taxes and fees. The author rightly notes that the annual amendments made to the Tax Code of the Russian Federation are not adapted in a timely manner in the practical activities of taxpayers. The researcher argues that tax legislation should be more stable.