Published in journal "Taxes and Taxation", 2010-3 in rubric "THEORY AND HISTORY OF TAXATION", pages 0-0.
Resume: Both Russian and foreign scientists are still quite uncertain about the tax terminology. There is an on-going discussion around the terms ‘tax system’, ‘system of taxation’ and ‘system of taxes and levies’ which shows the variety of methodological approaches to these questions. The article considers the results of the scientific discussion of tax terminology and suggests that the theory of law has much potential for forming the unified system of terms. The author assumes that Russian financial science borrowed the term ‘tax system’ from the German financial terminology. According to the author, such a variety of interpretations is due to the problem of reflection of their economic, organizational and legal meaning and delimitation of tax relations from administrative, criminal and civil law relations.
Keywords: tax, levy, system, term, science, Code, law, concept, discussion, theory.
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