The Technological Levy within the System of Mandatory Payments

This article analyzes the technological levy as a new form of mandatory fiscal payment. The author examines its legal nature, its position within the system of mandatory payments, and the specific features of its legal composition. Particular attention is devoted to classifying the technological levy as a non-tax fiscal payment, as well as to the consequences associated with this classification. The author concludes that the non-tax form chosen by the legislature facilitates the earmarking of revenue for specific purposes; however, it simultaneously poses significant risks to payers by diminishing the level of legal safeguards available to them. The article also separately addresses issues concerning potential double taxation, the similarities between the technological levy and indirect taxes — specifically the recycling levy — and the danger of establishing a parallel system of mandatory payments operating outside the framework of tax legislation. The author concludes that the continued expansion of sector-specific fiscal levies is counterproductive in the absence of comprehensive codification and a thorough assessment of the aggregate fiscal burden placed upon payers.