Improving methodological approaches to assessing the effectiveness of managing non-tax revenues of the budgets of public law entities

The article presents an analysis of the content and peculiarities of approaches to assessing the effectiveness of managing non-tax revenues of the budgets of public-law entities in accordance with the procedure for monitoring the quality of financial management by the Ministry of Finance of the Russian Federation. The author carried out a statistical analysis of revenues from the forest exploitation. In addition, a forecast of revenues from these payments has been drawn up in accordance with the laws on the budgets of the constituent entities of the Russian Federation. As a result of the study, the author offered methodological recommendations to improve approaches to assessing the effectiveness of management of non-tax revenues of budgets of public-law entities on the example of revenues in the form of natural rent as part of the fees for forest exploitation, which in accordance with domestic budget legislation refer to non-tax payments.