Issues of Legal Regulation of Non-tax Budget Revenues: Content and Forms of Consolidation

Abstract

One of the basic principles of the financial activity of the state is planning. This theoretical position fully corresponds to the principle of the budget system of the Russian Federation (hereinafter, the Russian Federation), as set out in Article 28 of the Budget Code on the completeness of income and expenditure reflection in the budget structure. The completeness of income and expenses is based on their exhaustive systematization and clarity. However, the legal uncertainty of the concept of “non-tax budget revenues” and their types, which exists to this day, reduces the degree of trust of taxpayers in the current fiscal system and does not allow effective control over their payment by the state. The article analyzes topical issues of explaining the essence of non-tax budget revenues and their legal consolidation. Based on the results of the work, it was concluded that the most logical way to determine the content of non-tax budget revenues would be to apply an extended interpretation of the concept of “collection” to them. Such an approach, firstly, will not allow going beyond the constitutional principle that there are only two types of payments on the territory of the Russian Federation — taxes and fees, and, secondly, it will give transparency and certainty to the entire system of fiscal payments, which, in turn, will naturally increase the level of trust on the part of taxpayers.