The article examined the influence of the principles of tax legislation on the structure of this branch of legislation. The content and features of such a concept as «branch of legislation» were determined. The ratio of such categories as «branch of law» and «branch of legislation» is determined. It is noted that the branch of tax law and branch of tax legislation are correlated as form and content. The system of acts of tax legislation is outlined. It is noted that the relevant principles ensure the structuring of both general and special part of tax legislation. A distinction is made between the principles of tax legislation, depending on the specifics of their manifestations.