Tax and Non tax Revenue of the Budget What s the Difference
Dmitry Komyagin ()
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Dmitry Komyagin: The National Research University Higher School of Economics Russia, Postal: RU
Journal of Advanced Research in Law and Economics, 2018, vol. 9, issue 2, 533-543
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
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:srs:jarle0:v:9:y:2018:i:2:p:533-543
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