THE LEGAL FRAMEWORK OF FORMATION OF BUDGET REVENUES

Abstract

The article deals with approaches to understanding the budget revenues as a fundamental category of budgetary law. The author comes to the conclusion that the current legislative definition of budget revenues does not reflect the essence of this concept. The author considers it expedient to use a broader approach to understanding the term “government revenues” in relation to the term “budget revenues”. Budget revenues are considered by the author as a complex category of budget law, which includes material, economic and legal aspects. According to the author, budget revenues are a set of funds received in accordance with the budget legislation and legisla tion on taxes and fees of the Russian Federation to the federal, regional or local budget on a non-refundable basis, as well as refundable (refundable) amounts paid forming the financial base for the fulfillment of public obligations of the state and municipalities.