FEATURES OF CONSTITUTIONAL AND LEGAL REGULATION TAX SYSTEM IN THE RUSSIAN FEDERATION Sakson Anna Leonidovna, postgraduate student. <...> Place of study: The Russian President Academy of National Economy and Public Administration. <...> Е-mail: sakson-al@yandex.ru Annotation: In article the content of complex influence of the constitutional norms and the principles on law-making process in the tax sphere of the Russian Federation reveals. <...> On the basis of the analysis of articles of the Constitution of the Russian Federation, resolutions Constitutional the vessels Russian Federation, the author represents the vision of the matter. <...> Dyomin A.V. Legislation on taxes and fees: concept, structure, problems // Financial right. – 2007 . – No. 7. 2. <...> Zatulina T.N. Constitutional regulation of tax legal relationship // Taxes. – 2007 . – No. 4. 3. <...> На основе анализа статей Конституции РФ, постановлений Конституционного суда РФ, автор представляет свое видение данного вопроса! <...>