• A
  • A
  • A
  • ABC
  • ABC
  • ABC
  • А
  • А
  • А
  • А
  • А
Regular version of the site
Menu
  • HSE University
  • Publications of HSE
  • Articles
  • Действие принципов бюджетной системы Российской Федерации в отношении обязательных платежей фискальной направленности

Article

Действие принципов бюджетной системы Российской Федерации в отношении обязательных платежей фискальной направленности

Воронцов О. Г.

The article deals with specifics of principles of the budget system of the Russian Federation with regard to various types of mandatory fiscal payments. The author defines the scope of these principles in respect of monetary funds generated by means of collecting payments in question. The author classifies mandatory fiscal payments in accordance with a diminishing role of legislative acts they play in determining the elements of their structures. The author highlights and justifies the main attribute applied to identify a mandatory payment as parafiscal. It is noted that the business community is interested in improving the system of non-tax payments. The author concludes that the existence of parafiscalities in the legal system of the Russian Federation causes a number of legal problems, and that evaluation of prospects for reforming the system of non-tax payments should be preceded by clarification of the legal nature of its elements.