An examination of several aspects of tax legislation and its enforcement in the Russian Federation. Chapter headings: Issues of tax and constitutional law: gaps in the constitution; tax by-laws and their interpretation; court-issued regulations and their interpretation. The relationship between tax and civil law: indefiniteness of legal standards; relationship between public and private law; combining methods of legal regulation in the levying of taxes; the compulsory aspect of a tax and the optional aspect of a contract; the relationship between tax and civil legislation in terms of the status of the subject, i.e., private entrepreneur, noncommercial organizations, affiliates and other individual subdivisions. Legal liability for tax law violations.