The article deals with consideration of the actual theoretic problems of the subject and system of tax law in Russia. The theoretical approaches to determination of the nature of separate institutes of tax law are represented. The existence of pandect system intax law building as financial law sub-branch of Russia is substantiated. The goal of the article is to review tax law in Russia and to evaluate tax law condition in a legislative system. Base methods which is used during the work are: dialectical method, also that’re methods of historic, comparative legal and system analysis, formal logical, axiological and also literary review of the native and the abroad scientists. In a result we see that  tax law is a sub-brunch of financial law. As a perspective we can distinguish procedural tax law as a complex part of tax law in tax law system. The article may be used as a theoretical base for following development of tax law.

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