Budget system and system of taxes and fees of the Russian Federation

The textbook was prepared by teachers of the Department of Financial Law of the Moscow State Law University. O.E. Kutafina (MGUA) as part of the master"s program Tax Lawyer. The principles of building a tax law system are revealed, including special tax regimes, as well as the budget system of the Russian Federation. It is shown how, as a result of the fact that each tax is assigned to the budget of the corresponding level of the budget system of Russia and ensures the filling of the budget with revenues, there is a redistribution of funds between budgets of different levels, which emphasizes the close relationship of the budget system and the system of taxes and fees in the Russian Federation. For students of the magistracy of legal and non -legal universities studying the master"s program “Tax Lawyer”, as well as for practical workers