Rostov-na-Donu, Rostov-on-Don, Russian Federation
student
g. Aksay, Rostov-on-Don, Russian Federation
GRNTI 06.73 Финансовая наука. Денежные и налоговые теории. Кредитно-финансовые институты
OKSO 38.02.06 Финансы
BBK 6526 Финансы. Денежное обращение
TBK 77 Экономика. Бухгалтерский учет. Финансы
This article discusses the nature, value and main ways to increase non-tax revenues. The study of the legal institute of non-tax revenues is undoubtedly of great scientific interest. Since the Russian legislation does not regulate a clear, meaningful and classification characteristics of non-tax revenues, but only calls them and determines the direction of their receipt in various budgets. Also, the article defines the analysis of non-tax revenues both in state and local budgets of the Russian Federation.
taxes, non-tax revenues, code, budget, legislation of the Russian Federation.
1. The Civil Code of the Russian Federation, Part second, of 26.11.1996, St. 51 (in an edition of 26.04.2007).
2. Artyomov N.M., Yachmenev G. G. Legal regulation of a non-tax income of budgets: education guidance. - M.: OOO "Publishing House "Elit", 2015. - 176 pages.
3. Bozhenok Ya.I. Non-tax income of the government and local budgets. Russian academy of justice; Eksmo, 2016. - 40 pages.
4. Gracheva E.Yu. Budgetary system of Russia: experience and the prospects of legal regulation during social and economic reforms, / under the editorship of Shevelyov N.A. Sankt-Peterburg. Publishing house - Peterb. state. un-that. 2014.-289 pages.
5. Kovalyova T. M. The budget and the budgetary policy in the Russian Federation. M. Knorus. 2016. - 208 pages.
6. Koshkina V.I. Management of state-owned property: The textbook / Under the editorship of, Shupyro V. M., 2017 - 30 pages.
7. Ozerov I.H. Back of our budget. M, 2011. - 189 pages.
