The study of the structural-compositional, lexical-semantic and communicative-pragmatic characteristics of the texts of the tax laws of the Federal Republic of Germany made it expedient to first present the results of the study of their compositional structure. This was facilitated by two factors: 1) any addressee to whom instructional texts are directed, in particular the reader of tax texts, pays primary attention to the appearance of the works (their vertical and horizontal structure) in order to determine those fragments that are of immediate interest for achieving a specific goals; 2) structural elements are easier to define than semantic ones, often inaccessible at the surface level. The collegial author tries to create such a text of the tax law that it would be part of the cultural «potential» of the addressee, would reflect and document institutionally fixed forms of communication, and would also prevent the emergence of serious legal problems. The creation of any text is directly related to the realization of the author's intention using pragmatic means, that is, a collegial author, creating texts of tax laws, takes into account the communication situation and consciously chooses language and speech means to convey the necessary information to the collective addressee, ensures the semantic and communicative unity of the text, members it compositionally, directs information to a certain type of addressee. The intention of the addressee/author is aimed not only at the correct construction of the text, but also at ensuring its understanding by the addressee/recipient. Texts of tax legislation are characterized by communicative and pragmatic features due to the observance/violation of cooperative maxims of quantity, relevance, quality and method of use/ style, realization of the collegial author's intention, cooperative macro-strategy, strategies, tactics, linguopragmatic techniques of impersonalization, mitigation and nominalization.