Abstract
The article is devoted to the study of the process of transformation of the Russian tax system at the present time. The author analyzes the changes in the procedure for establishing taxes and fees that have taken place in recent years. As part of the study, the author comes to the conclusion about the negative nature of such changes, mediating the transfer of powers to establish taxes and fees to the subordinate level. The author analyzed the procedure for collecting a fee from foreign investors when exiting Russian assets and made a conclusion about the tax nature of this payment. The consequences of introducing taxes of a one-time nature, leading to a distortion of the legal structure of the tax, are also analyzed. In connection with the findings obtained, the article formulates conclusions about the need to transform the principles of tax.
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