On the features of structural elements of the tax law system of the Russian Federation

Currently the Russian tax law includes the general and special norms, norms-principles, the system of regulations of various legal validity concerning the taxation, as well as the basic codification tax statutory act. In other words, we observe forward and high-quality development of all components of the tax law in which the subject and a method of legal regulation are inherent. In this regard, the identification of features of a number of structural elements of the tax law system of the Russian Federation, and also a ratio of such basic concepts as a “tax law system” and “tax legislation system” is represented extremely interesting.