Abstract
In the article the main problems of the system of fiscal payment as part of the functions of the state in terms of tax policy related to the lack at legislative level accurately built system of fiscal charges, in connection with which law enforcement and judicial practice, there are ambiguities in the resolution of problems related to the choice of the mode of legal regulation of the said payments. There are also some problems with the classification of fiscal charges. The existing procedure for regulating fiscal fees should be changed through the incorporation of fiscal fees in the tax code, which is primarily due to the need to apply in the legal regulation of payments identical in their legal nature of uniform rules, as well as the requirements of paragraph 5 of article 3 of the tax code.
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