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ИД «Финансы и кредит»






Finance and Credit

Signs and functions of non-tax payments of the budget system of the Russian Federation

Vol. 27, Iss. 12, DECEMBER 2021

Received: 26 July 2021

Received in revised form: 30 September 2021

Accepted: 14 October 2021

Available online: 27 December 2021

Subject Heading: FISCAL SYSTEM

JEL Classification: Н60, Н61

Pages: 2847–2871


Svetlana S. TAIROVA Plekhanov Russian University of Economics (PRUE), Moscow, Russian Federation

ORCID id: not available

Subject. The article addresses non-tax payments to the budgets of the Russian Federation.
Objectives. The aim is to form the concept of non-tax revenue. The paper proposes a hypothesis about the need to develop a system of non-tax payments with their inherent signs and functions, by analogy with the system of tax revenues, its development according to individual rules, considering their unique character, the possibility of flexible management and mobile response to changes in the economic situation.
Methods. I apply methods of logical analysis, synthesis, collaboration, concretization, and comparison.
Results. The paper identifies signs and functions of non-tax payments of the budgetary system of the Russian Federation. I propose a unique definition of the non-tax payment notion, and form an opinion about the need to develop non-tax payments as a system.
Conclusions. The study of non-tax payments as a system will further improve the quality of their administration, including through the introduction of appropriate amendments to the regulatory legal acts of the chief administrators of income, form an efficiently functioning system of non-tax revenues, and fully ensure the fulfillment of public commitments of the Russian Federation.

Keywords: non-tax payment, revenue, budget, function


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