К вопросу о едином механизме администрирования доходов бюджетов

С. 192–199.

Komyagin D.

The article investigates issues relative to the unique experiment carried out today in Russia in unifying the collection of all obligatory payment. Such unification is planned through the establishment of all payments by a single rule and the appointment of a single administrator to collect them. It is planned to extend this design to non-tax payments. The author calls arguments against these decisions. It is assumed that the method of direct forcing (tax administration) can be used only for payments that are established in accordance with tax principles. Other payments should be mobilized using other methods - direct or partial state monopoly, concession (tax farming). This does not prevent for the purposes of accounting and transparency to combine all fiscal payments into a single information system, which has been partially created in Russia.

Keywords: налоги, бюджет, budget, государственная монополия, taxes, доходы бюджета, фискальные платежи, источники доходов, public revenues, Tax farming, state monopoly, obligatory payments, fiscal charges, обязательные платежи, откуп налогов, sources of revenues

In book

Бюджетная система государства в условиях развития цифровой экономики: правовые и экономические аспекты: Материалы Международной научно-практической конференции

Российский государственный университет правосудия, 2020.