I know that in the most general terms, when we talk about a mathematical theory, we have in mind a collection of axioms and Undefined Concepts in a certain language.
Now in axiomatic set theory ;
Which are concepts undefined?
which are symbols in the language of set theory?
Zermelo-Fraenkel set theory ($\mathsf {ZF}$) :
Thus, its language is that of first-order logic, with sentential connective symbols: $→,¬, \lor,\land$; individual variables: $v_1, v_2, \ldots$; the equality symbol $=$; and the quantifier symbols: $\forall, \exists$.
In addition to them, the theory has only one (binary) predicate : $\in$ to mean "membership". It is the only "undefined" concept of the theory.
With them we can formulate the axioms of $\mathsf {ZF}$ set theory.
One of the axioms is the Null Set axiom :
Using this axiom and the Extensionality Axiom it is provable that the set satisfying the axiom is unique.
Thus, we may introduce the defined term "$\emptyset$" (a new symbol) to denote it.
Note
The most common formulation of $\mathsf {ZF}$ set theory is based on FOL with equality.
Thus "$=$" is part of the background logic, that means that the usual axioms like $∀x(x=x)$ are assumed.
There are versions where the background logic does not include equality "$=$"; in that case $x=y$ may be defined as an abbreviation for :
with a suitable reformulation of the Extensionalty Axiom. In that case, the usual properties of = must be proved from the above definition.