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Tax Farming – Pro ET Contra

Author

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  • Dmitry L. Komyagin

    (National Research University Higher School of Economics)

Abstract

This article investigates issues related to a unique experiment carried out in Russia in unifying the collection of all obligatory payments. It analyzes the legal aspects of this approach and presents the variety of methods for collecting such payments. Notions of budget revenue and sources of revenue are considered. Special attention is paid to the forms and practices of tax farming and other obligatory payments. The article concludes that the budget legislation actually specifies various fiscal charges as sources of budget revenue. The real source of public revenue are the assets and resources making up the national wealth. Historical examples show that despite the generally accepted denial, tax farming is a normal method and can be applied along with the state monopoly and tax administration. The cases when tax farming is transformed into a state monopoly or excise and vice versa are not rare. Tax farming, which has continued to this day, is also referred to as parafiscal charges or quasi taxes

Suggested Citation

  • Dmitry L. Komyagin, 2019. "Tax Farming – Pro ET Contra," HSE Working papers WP BRP 89/LAW/2019, National Research University Higher School of Economics.
    • Handle: RePEc:hig:wpaper:89/law/2019
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    File URL: https://wp.hse.ru/data/2019/08/23/1536728530/89LAW2019.pdf
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    More about this item

    Keywords

    taxes; obligatory payments; fiscal charges; tax farming; state regalia; state monopoly; budget; public revenue; sources of revenue;
    All these keywords.

    JEL classification:

    • Z - Other Special Topics

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