Non-tax revenues of the budget and their structure
According to the form of government andtax legislation, non-tax revenues of the budget in the Russian Federation for all their levels are created from tax and non-tax revenues. In addition, they include funds from trust funds. The size and structure of all these funds are set separately for each respective budget.
The Budget Code of the Russian Federation approves the following non-tax budget revenues received from:
- use of state property, including:
a) rent or other payment for temporary possession or use;
b) interest on balances of funds that are placed on the accounts of credit institutions;
c) funds accrued from the use of property that is under pledge;
d) receipts from the returned state credits, including from the sale of property;
e) payment of fees for the use of budgetary resources;
e) profit that arises from the share of assets in the authorized capitals of enterprises and organizations of non-state ownership;
g) part of profits, state enterprises that remained at their disposal;
h) other non-tax revenues of the budget, brought by property, which is in state property.
- non-tax revenues of the federal budget, derived from the sale or compensation for the alienation of state property, namely:
a) from the sale of the authorized capital and shares of enterprises or companies that are owned by the state or municipal entities on the basis of ownership;
b) funds from the sale of state reserves and reserves;
c) non-tax revenues from the sale of fixed assets, land, as well as other intangible assets.
- income from the provision of paid services, which are produced by authorities of all levels and budget organizations;
- funds received by the state from the application in accordance with the established procedure of penalties, including in cases of compensation for damages established by the court;
- Other income received in the form of financial assistance;
- means of compulsory withdrawal, as well as other possible revenues of the budget.
In connection with the federal structure of the state,all these taxes at different levels of budgets are quite significant differences. The procedure for the formation of budgets, their sources, procedures for collecting revenues are strictly regulated by law. For example, the algorithm for transferring funds from privatization of state property is determined by the RF law on privatization, and the collection of penalties is regulated mainly by the Civil Code, and the Criminal Code is also applied.
As a rule, most of the considered income in full is immediately credited to the accounts of the relevant sections of the budgets.
For example, for the federal fixed income from the conduct of foreign economic activity, from the sale of state reserves, the profit of the Central Bank, which are charged according to established standards.
The role of non-tax revenues in the state budgetis extremely large. For example, in 1998 their share in GDP decreased, which directly led to a decrease in the physical size of GDP and the economic crisis. The rapid capital outflow and a significant outflow of capital led to a rapid drop in market prices for state property objects and the impossibility of meeting the privatization program under such economic conditions. As a result, in terms of the level of non-tax revenues, the country has reached the previous level only in recent years.
World experience shows that non-taxBudget revenues always have growth reserves. For Russia, such a reserve is an increase in profitability from transactions with property in state property, as well as from operations with securities in which a certain share of state property is held in the authorized capital of other enterprises and companies.