The article deals with one of the most complex issues of the theory of tax law. The author reveals the concept of "legal construction of taxes", analyses the elements thereof. The article draws attention to the analysis and delimitation of neighboring and similar concepts such as "elements of taxation" and others.
Key words: legal construction of taxes and charges, elements of taxes and charges, elementary composition of taxes and charges, dynamic elements of taxes.
The article analyzes methodological frameworks for research of the government phenomenon within the post-Keynesian economic theory. Special attention is given to the investigation of fundamental uncertainty in connection with institutional functions of a government. Primary aspects of neoclassical and neoaustrian critics of active government interference are examined.
Conclusions: there is a practical necessity of increase of defi niteness of an operating regulation of ideal set, acceptance of some the conventional rules of its estimation; it is necessary to analyze more full practice positions on this point in question; monitoring of infl uence of short stories of the legislator on behavior in sphere of action of the criminal law is necessary.