It implies continuous communication of all its members and related objects

The prototype of the government financial system dates back from the early years of Old Rus, in the ⅠⅩ century. Initially, as the fundamental assembly was homage, it was then replaced by passing from each pipe and furnace with smoke duty. At the time of the Tatar-Mongol attacks the level of citizens burdening had reached a historic high, because, apart from addressing municipal targets, it was required to give substantial funds to Mongolian khans. Commonly the payment was taken place directly in kind to the representatives of the Tatar-Mongol aristocracy.
Many innovations in the government finance system were made by Peter Ⅰ. Namely during his governing new types of compulsory payments, including per capita tax and tax for beards, were appeared. A significant event was the emergence of the institute of profiteers, who had already assumed the responsibility for administration and control over the gathering money to the treasury. It was the moment of creation of the fiscal authorities, which eventually led to forming an entire separate institute of tax officials.
The tax system of the Russian Federation is a complex of relationships between fiscal authorities and taxpayers in the field of all exciting taxes and fees. It implies continuous communication of all its members and related objects:

• 
  payers;
  
• 
  legislative framework;
  
• 
  oversight authorities;
  
• 
  types of mandatory payments.
  

The structure of the tax system has a three-tier construction:

• 
  federal level;
  
• 
  regional level;
  
• 
  local level.
  

Every mandatory payment is intended for filling the budget of a certain level. There is a list of taxes, having a single per cent throughout the whole territory of Russia, which levied on the basis and completely enrolled in the Federal budget:

• 
  income tax;
  
• 
  profit tax;
  
• 
  VAT;
  
• 
  excise taxes;
  
• 
  water use tax;
  
• 
  tax to extraction of natural resources;
  
• 
  government duty.
  

Over here also worth to include special tax regimes:

• 
  unified tax on imputed income;
  
• 
  unified agricultural tax;
  
• 
  simplified taxation scheme;
  
• 
  patent system.
  

Taxes of the regional level, although are reflected in the code, are mostly regulated by local authorities. The Tax Code of the Russian Federation establishes only the most common parameters and borders within which the governments of the Russian Federation subjects have the right to regulate them.

So, authorities can independently determine the percentage of the gathering at the region, but it should not exceed the maximum level listed in the Code. For example, the specific conditions for applying of transport tax, tax on gambling industry and wealth tax are approved by local government structures through publishing relevant laws and regulations. Regional administrations can also approve changes in special tax regimes, but strictly within responsibilities contained in the Code.