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

Author

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  • Dmitry L. Komyagin

    (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

Suggested Citation

  • Dmitry L. Komyagin, 2015. "Tax and Non-Tax Revenue of the Budget: What’S the Difference?," HSE Working papers WP BRP 59/LAW/2015, National Research University Higher School of Economics.
    • Handle: RePEc:hig:wpaper:59/law/2015
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    File URL: http://www.hse.ru/data/2015/12/22/1132969607/59LAW2015.pdf
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    More about this item

    Keywords

    public needs; public revenue; public expenses; Russian budget; budget revenue; tax revenue; non-tax revenue.;
    All these keywords.

    JEL classification:

    • K - Law and Economics
    • K - Law and Economics

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