DISCUSSION QUESTIONS OF QUALIFICATION OF THE TAX RELATIONS ORGANIZATIONAL FORMS

Systematic functioning of tax relations requires clear scientific qualification of their essential content and specificity of the organizational-legal forms. The article examines the controversial nature of the modern approaches to theoretical justification and practical application of the organizational forms of taxes. It is proposed to distinguish tax relations among the other types of state revenues by the set of specific features, as well as with regard to the target direction of conducted systematization. Theoretical bases for qualification of certain types of resource and customs payments as the non-tax revenues are defined. The inconsistency of the essential characteristics of fees and insurance premiums requiring adjustments of existing ideas about them is presented.

organizational forms of taxes, signs of taxes, tax revenues, nontax revenues, taxes and fees, tax system, obligatory payments, classification of taxes, payments for natural resources, customs duties, insurance fees