Tax on telecom operators in the non-tax payment system of the Russian Federation

The article analyzes the process of transformation of the fiscal non-tax payment «contributions to the universal service reserve» into a new tax on public service operators. Discusses issues retrospective rule-making part of the information-telecommunication technologies and communication, database creation and technology transfer rooms due to the universal service Fund, generated with the help of the eponymous non-tax payment. Statistics and financial indicators for solving these problems are presented. As the tasks set for the reserve were implemented, the economic nature of the payment changed, and a new mechanism - more transparent and fiscally rigid than the previous one-was required. This mechanism was a tax on public service operators. The article discusses the main provisions of the draft law, its strengths and weaknesses. The significant continuity between the old payment and the new tax is emphasized in the element structure, especially in terms of obligations and payment mechanisms. Conclusions about the prospects of the tax policy of the Russian Federation in terms of quasi-tax payments of the studied direction are presented.