Management of Revenue from Administrative Fines: Russian Practice and International Experience

Vladimir V. Olkhovik ()
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Vladimir V. Olkhovik: Financial Research Institute, Moscow, Russian Federation; HSE University, Moscow, Russian Federation

Finansovyj žhurnal — Financial Journal, 2026, issue 2, 46-63

Abstract: The article provides a comprehensive analysis of approaches to improving revenue management within the budgetary system of the Russian Federation, using the administration of revenues from administrative fines as a case study. The study focuses on the unification of procedures and the adoption of digital instruments, including the further development of the Unique Accrual Identifier (UAI) and the use of modern information technology platforms. It demonstrates how these solutions affect transparency, traceability, and the automation of key stages of fine administration, including accrual, payment, and accounting. The research identifies major systemic constraints that reduce administrative effectiveness, namely pronounced interregional disparities in the level of digitalization and insufficient interagency coordination. These factors impede data consolidation and undermine the timeliness of managerial decision-making. A comparative analysis of practices across the constituent entities of the Russian Federation shows that the implementation of automated solutions is generally associated with higher collection rates and stronger control over revenue inflows. On this basis, the article highlights common information-system integration issues and barriers that are particularly typical of economically less developed regions. International experience is also reviewed, confirming a broad trend toward the digitalization of fine administration while revealing substantial differences in implementation models and observed outcomes. These differences are driven by the level of economic development, the state of infrastructure, and the characteristics of public governance. Based on the findings, the article formulates a set of practical recommendations aimed at unifying administrative procedures and increasing the level of automation across Russian regions. Implementing the proposed measures would support the creation of a unified digital space in the public finance sector, reduce administrative costs, improve the transparency and effectiveness of accounting for administrative fine revenues, and enhance the quality of public services.

Keywords: administrative fines; budgetary system; digitalization; GIS GMP; GAS “Pravosudie”; interagency cooperation; e-government; unification of the regulatory framework; BRICS countries (search for similar items in EconPapers)
JEL-codes: H83 (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:260203:p:46-63

DOI: 10.31107/2075-1990-2026-2-46-63

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