Tax and Non-tax Revenue of the Budget: What’s the Difference?
Tax and Non-tax Revenue of the Budget: What’s the Difference?
Author(s): Dmitry KomyaginSubject(s): Economy, National Economy, Financial Markets
Published by: ASERS Publishing
Keywords: public needs; public revenue; public expenses; Russian budget; budget revenue; tax revenue; non-tax revenue;
Summary/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.
Journal: Journal of Advanced Research in Law and Economics (JARLE)
- Issue Year: IX/2018
- Issue No: 32
- Page Range: 533-543
- Page Count: 11
- Language: English
- Content File-PDF