Problems of Non-Tax Charge Codification[Проблемы Кодификации Неналоговых Платежей]

The draft law on the inclusion of several of the largest non-tax charges in the Tax Code, published in November 2018, was formally developed in response to the request of the business community to streamline the legislative regulation of mandatory public payments similar to taxes and fees, but not provided for by the Code. However, the business community has been opposing this bill. The article discusses the practical reasons for the rejection of the bill by entrepreneurs, as well as the criticism of the bill from the point of view of tax law theory. According to the author, the main theoretical shortcomings of the bill are the lack of a systemic approach to the incorporation of non-tax charges into the Tax Code, and the erosion of the content of such basic concepts for tax law as tax and fee. From a practical point of view, the main drawback of the bill appears to be the fact that the tightening of the rules of administration of non-tax payments associated with their incorporation into the Tax Code (that is, the transition to the undisputed recovery of arrears, penalties and fines associated therewith, and the introduction of criminal liability for non-payment thereof) is not accompanied by any compensatory measures. Criticism of the bill’s provisions is complemented by specific proposals by the author to improve it. In addition, it is concluded that the inclusion of certain non-tax charges in the Tax Code does not negate the need for legislative regulation of the rules for the establishment and collection of all mandatory public payments.