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The article is devoted to the study of the process of transforming the tax system of Russia at the present stage. The author analyzes the changes in taxes and fees that occur in recent years, as well as the size of the tax burden. As part of the study, the author concludes that there are trends in the formation of a new approach to taxation under the influence of extreme circumstances. This legal phenomenon is proposed to be called "extraordinary tax law." The author identified and analyzed various manifestations of extraordinary tax law and hypotheses about further forms of its development were put forward.
Andrey V. Krasyukov (Thu,) studied this question.
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