Evolution of understanding of the category of tax and its importance in modern conditions

In article attempt of the analysis and scientific reconsideration economic?legal category "tax" be- comes. In development of world economy much attention is paid to fiscal function of collecting, duties, in- surance payments. In the course of economic crises there are the new payments allocated with tax functions in common with insurance mission. In this connection an important scientific task is ? definition of interrela- tion and functional differences differences of the concepts "tax", "collecting", "duty", "insurance payment". It is established that the modern period of development of tax systems is characterized by emergence of new types of payments in the budget of fiscal character.