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Article

Tax and non-tax revenue of the Budget: what’s the difference?

Journal of Advanced Research in Law and Economics. 2018. Vol. IX. No. 2(32). P. 533-543.

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.