Non-tax budget revenues of the budget system: terminology issues

The author analyzes scientists’ different points of view on the definition “non-tax revenues”; the author concludes that discussions among legal scholars on delimitation of non-tax revenues and tax revenues arise primarily because there is no legally fixed definition of non-tax revenues in the current legislation system. The legal positions of the Constitutional Court of the Russian Federation on this issue are also revealed, which states that non-tax payments have certain specificity, primarily due to their object. The author believes that the definition of non-tax revenues given by scientists does not reflect the nature of all non-tax revenues, including those generated through environmental resource payments, since the latter do not apply to transfers. Among them, there are compulsory payments, which are strictly fiscal in nature, at the same time they are established not only by legislative acts, but also by subordinated laws, so they are obligatory payments. Enumerations can also be voluntary. In addition, revenues are not incoming, but forthcoming money.