This paper focuses on the current legal recognition of the legal regime of mandatory payments in Ukraine. The range of compulsory payments, their groups, the criteria of distinguishing fiscal payments as tax and kvazitax is given by the author. The outlines of the current legal requirements concerning the need to reform the tax system are considered. The constitutional requirements of state functions to set the tax payments, the legality of such activities defined by the European Court of Human Rights are enlightened in the article.