title: The Question of Reforming of System of Taxes and Fees of the Russian Federation in the Context of Establishment and Introduction of Resort Collecting Revisited
abstract: Article is devoted to research problems of formation, development and improvement of system of taxes and fees of the Russian Federation and also standard legal support and fixing of tax legal relationship at this sphere, the analysis of problems of reforming of system of taxes and fees of the Russian Federation in the context of adoption of the Federal law of July 29, 2017 No. 214-FZ "About carrying out an experiment on development of resort infrastructure in the Republic of Crimea, Altai region
journal: RUDN JOURNAL OF LAW