The article examines conceptual approaches to the definition of taxes. The critical analysis of the economic literature and tax regulations of different countries has allowed us to identify more tax definitions. Among the tax and tax characterization we identify the following doctrinal theories: organic, social, social contract, equivalence, safety and sacrifice. The definitions of taxes are also determined by their economic, legal and social features. At the same time, an important direction of the research was the determination of the definitions of the types of taxes and fees calculated and paid by the consumer cooperatives.