Откуп как альтернативный способ мобилизации публичных доходов

С. 276–292.

Komyagin D.

Article is about problems with forms of mobilization of budget income. Concepts of budget income, sources of income, ways of mobilization of income, especially tax farming and state monopoly are consistently considered.

The conclusion is drawn that the concept of Budget income in Russian legislation is incorrect. Actually under the name of income we find tax payments. It is shown that the national wealth is the real source of public income.

On historical examples it is shown that the tax farming is a normal way to obtain the budget income. It can be applied along with state monopoly and normal tax administration. Cases of transformation of tax farming in the monopoly or excise and back were not rare. The tax farming remained today under the name of fiscal or parafiscal payments.

Keywords: налоги, бюджетные доходы, public resources, фискальные платежи, budget income, tax, регалии, Tax farming, state monopoly, государственные монополии, источники бюджетных доходов, откупная система

In book

Налоговая система Российской Федерации в условиях развития цифровой экономики: правовые и экономические аспекты

М.: Российский государственный университет правосудия, 2019.