Subject. The article considers the planning of non-tax revenue collection. Objectives. The aim is to reveal reasons that affect the quality of non-tax revenue planning, identify risks in the planning. Methods. I employ methods of analysis, synthesis, collaboration, concretization, and comparison. Results. The comprehensive analysis of the system for planning the collection of non-tax revenues unveiled the need to amend the existing regulations used by government authorities to forecast non-tax revenues. The paper proves that implementation of methodological recommendations for budget revenues forecasting failed to improve the quality of non-tax revenues forecasting; reveals incorrect calculation of quality indicator of revenue planning that is used to control the quality of financial management. The paper also identifies the elements of risk management in the planning of non-tax revenues collection. Conclusions. The elimination of identified causes will enable the government authorities and chief revenue administrators to improve the quality of non-tax revenue planning.
Keywords: federal budget, non-tax revenue, revenue management, big data, risk management
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