According to the form of government and tax legislation, non-tax revenues in the budget of the Russian Federation for all of them are levels of tax and non-tax revenues.In addition, they include trust funds.The size and structure of these funds are set for each of the corresponding budget separately.
Budget Code of the Russian Federation approves the following non-tax budget revenues derived from:
- use of state property, including:
a) rent or other fees for temporary ownership or use;
b) interest on balances, which are placed on the accounts of credit institutions;
c) funds accruing from the use of the property being mortgaged;
g) Income from returning state credits, including from the sale of property;
d) the payment of fees for the use of budget resources;
e) income, which arises from the share of assets in the authorized capital of enterprises and organizations of non-state ownership;
g) of the profits of state enterprises, which were at their disposal;
h) other non-tax budget revenues brought by property owned by the state.
- non-tax revenues of the federal budget, derived from the sale or disposition of paid state property, namely:
a) from the sale of the share capital and shares of companies or companies that belong to the state or municipal ownership rights;
b) from the sale of state stocks and reserves;
c) the non-tax revenues from the sale of fixed assets, land, and other intangible assets.
- incomes earned from paid services, which produce all levels of government and budget organizations;
- funds received by the state on the application in the prescribed manner penalties, including in cases of compensation for damage established by the court;
- other income received in the form of financial assistance;
- compulsory withdrawal of funds, as well as other possible budget revenues.
Due to the federal structure of the state, all the taxes at various levels of budgets are quite significant differences.The order of formation of budgets, their sources of income collection procedures are strictly regulated by law.For example, the algorithm of the transfer of funds from the privatization of state property, determined by the law of the Russian Federation on privatization and the imposition of penalties is governed mainly by the Civil Code, as applied and the Criminal Code.
As a rule, most of the revenues considered in full immediately credited to the accounts of the respective sections of the budget.
For example, the federal fixed income from the conduct of foreign trade, from the sale of state reserves, the profit of the Central Bank, which are charged according to the established norms.
role of non-tax revenues in the state budget is extremely high.For example, in 1998 it decreased their share in GDP, which directly led to the GDP decline in physical and economic crisis.The dramatic speed and considerable largest outflow of capital led to a precipitous drop in market prices for objects of state property and the inability to perform in such economic conditions, the privatization program.As a result, the level of non-tax revenues of the country reached the previous level only in recent years.
World experience shows that non-tax revenues of the budget always have growth prospects.For the Russian Federation such reserves represent an increase in profitability from operations with property owned by the state, as well as securities operations, which is a certain percentage of state ownership in the share capital of other enterprises and companies.
