Non-tax payments and the perspective of their development in the tax system of the Russian Federation

The author of the article provides a detailed analysis of non-tax payments and their place in the fiscal and legislative system of the Russian Federation. The concept, types, causes and validity of the introduction of this category of payments are considered. Based on the study of scientific literature and existing regulatory legal acts, forecasting of further possible prospects and options for the development of tax payments in the territory of the state is carried out.