The article presents the materials of theoretical studies on the transforming essence of taxes in the pre-classical, classical and modern scientific paradigm. The main object of the proposed study is the taxation system in the modern period. In this regard, a retrospective analysis of previous periods is presented in the work in a concise format. At the same time, the main attention is focused on the transformation of the objects under study since the formation of the pre-classical, classical methodology and their neoclassical, modern interpretation. Basing on the analysis and definition of functions, signs and principles of taxation, and taking into account specific tax forms of withdrawal of a part of the total income of society and its redistribution, the following conclusions are drawn in the work: 1) “taxes” is a complex and multifunctional value scientific category; 2) during the transition from one historical epoch to another, the general economic meaning of the category “taxes” remains unchanged, and specific tax forms (types of taxes, fees and the full set of tax elements approved by law), principles, functions of taxation, as well as tax signs, undergo transformation; 3) knowledge of the principles of its construction, the essence of taxes, their types and forms is not enough for the effective functioning of the tax system. Therefore, modern tax theories base their research on solving the issues of analyzing a specific current tax system, identifying its positive and negative consequences and adjusting its components, methodological tools, including a set of economic regulators. The practical significance of the results obtained lies in clarifying the economic essence of the tax and using the knowledge gained in the process of developing strategic decisions by the relevant administrative structures interested in building effective taxation systems.
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