Svidersky, V. V. Regular Patterns of Taxation and Functioning of the Taxation System in Modern Russia

Abstract: The author of the article proves the importance of his research by stating that the concept of regular patters of taxation and functioning of a taxation system is a theoretical basis for developing and improving the practical activity and allows to trace back the development thereof. The problem of studying regular patterns of taxation and functioning of a taxation system should be regarded as the most topical issue in economic and legal studies. The concept “regular patterns’ derives from philosophy and in legal practice the term “rule” is often used instead of “regular patterns’ which is not quite right, as the author states. According to the author, the term “regular patterns’ is superior to “rule” and is usually a result of collective performance of a number of rules. Therefore, the author concludes that “regular pattern” describes numerous relations and connections while “rule” describes one particular relation or connection. In his research the author has used the following methods: the method of formal logic, the method of comparative analysis, the method of theoretical analysis, mathematical and statistical methods as well as the measurement and abstraction techniques. The author offers a definition of the term “regular patterns of taxation” as well as a classification of these regular patterns. Based on this classification, the author describes and substantiates general patterns of functioning of the tax system in Russia (establishment, functioning and development patterns) and specific patterns (changes in the historical environment, type of ownership, development of commodity-money relations and social needs, functions and goals of the state institution).

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