Tax and Non-Tax Revenue of the Budget: What’S the Difference?

Dmitry Komyagin ()
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Dmitry Komyagin: National Research University Higher School of Economics

HSE Working papers from National Research University Higher School of Economics

Abstract: The article discusses the nature of non-tax public revenue. The author first offers his own universal definition of public revenue. This results in the discovery of a variety of theoretical and practical problems, which include decentralized revenue, non-uniformity of non-tax revenue, and a contradiction involved in grouping certain forms of revenue together. A proposal is offered to consider public revenue in its various phases, initially as a based in national wealth, then as mobilized in the form of budget revenue, redistributed for public needs, and then administered

Keywords: public needs; public revenue; public expenses; Russian budget, budget revenue; tax revenue; non-tax revenue. (search for similar items in EconPapers)
JEL-codes: K (search for similar items in EconPapers)
Pages: 21 pages
Date: 2015
New Economics Papers: this item is included in nep-cis, nep-pbe and nep-pub
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Published in WP BRP Series: Law / LAW, December 2015, pages 1-21

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Persistent link: https://EconPapers.repec.org/RePEc:hig:wpaper:59/law/2015

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