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Article

Откуп налогов - за и против

The article investigates issues relative to the unique experiment carried out today in Russia in unifying the collection of all obligatory payments. It analyzes legal aspects of this approach and presents variety of methods for collecting obligatory payments. Notions of budget revenue, sources of revenue are consistently considered. Special attention is paid to the forms and practices of tax and other obligatory payments farming. The article concludes that budget legislation actually specifies various fiscal charges as sources of budget revenue. It describes that the real source of public revenue is assets and resources being the national wealth. Historical examples show that despite the generally accepted denial, tax farming is a normal method and can be applied along with state regalia (monopoly) and tax administration. The cases when tax farming is transformed into a state monopoly or excise and vice versa are not rare. Tax farming has continued to this day referred to as parafiscal charges, quasi taxes. The number of such obligatory payments is constantly increasing and their legal regulation is causal. This situation creates a problem of uncertainty in the tax burden. But the tax farming as the method of mobilizing of public income can be useful at the same time. The negative attitude about tax farming is connected with the historical prerequisites and related to the large-scale abuses that have occurred and their consequences. The danger is in the huge power that tax farming contractors can obtain, which happens when the buy-outs are centralized across a region or state. The article proves that the risk of abuse increases significantly with large concessions, and is much lower with small concessions, the latter are often more convenient in terms of organization than excise or direct taxes. Moreover, small (local) purchases can perform the task of controlling and regulating any economic activity, developing new types of entrepreneurship, and are also useful for solving other public tasks.