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Tax and Non tax Revenue of the Budget What s the Difference

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  • Dmitry KOMYAGIN

    (The National Research University Higher School of Economics Russia)

Abstract

The article discusses the nature of non tax public revenue The author first offers his own universal definition of public revenue This results in the discovery of a variety of theoretical and practical problems which include decentralized revenue non uniformity of non tax revenue and a contradiction involved in grouping certain forms of revenue together A proposal is offered to consider public revenue in its various phases initially as a based in national wealth then as mobilized in the form of budget revenue redistributed for public needs and then administered

Suggested Citation

  • Dmitry KOMYAGIN, 2018. "Tax and Non tax Revenue of the Budget What s the Difference," Journal of Advanced Research in Law and Economics, ASERS Publishing, vol. 9(2), pages 533-543.
    • Handle: RePEc:srs:jarle0:v:9:y:2018:i:2:p:533-543
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