V. A. Tsokova Terminological Inaccuracy in the Russian Taxation Practice

Abstract: The article analyzes the Russian tax legislation, in particular, the Tax Code to estimate whether such terms as taxes, charges, duties and fees may convey incorrect information. The tax-area notions are disclosed on the example of current taxes, charges, fees and duties, namely, charges for the use of fauna and use of aquatic biological resources, customs fees, water tax, stamp duty, customs duties and taxes on mining, insurance premiums to non-budgetary funds. For the analysis the author uses the axiomatic method and method of analogy; these methods permit to examine how the theory and practice of taxation interact with the practice of calculating and levying the above mentioned payments. The study concludsd that, first, the Tax Code of the Russian Federation introduced in 1999 did not eliminate all theoretical and practical problems and shortcomings in the Russian tax system and, second, although the distinction between “tax” and “fee” is established, there is no clear distinction between such terms as “duty”, “fee” and “premium”.

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