Система обязательных платежей в Российской Федерации: переосмысление и уточнение элементов

Налоги. 2022. № 5. С. 16–19.

Изотов Ю. Г.

The article examines the system of obligatory payments in the Russian Federation. There is a lack of a unified understanding of the nature of taxes, fees, duties and parafiscal payments - the courts, including the Constitutional one, motivate their decisions with rather vague and imprecise wording, the Government often adopts 1new taxes in violation of the Constitution of the Russian Federation. The article concludes that only parafiscal payments are compensatory, taxes, fees and duties do not have such a feature. Taxes, on the one side, and fees and duties, on the other, differ in the nature of the financing of public expenditures. Taxes finance general expenses, fees and duties - additional, mainly related to the creation and working of special authority. The basis of the fee is the prohibition on the implementation of any actions, the basis of the duty is the right.

Keywords: налог, taxes, пошлина, сбор, fees, парафискалитет, duty, obligatory payments, parafiscalate, обязательный платёж