According to the form of government and tax legislation, non-tax budget revenues in the Russian Federation for all their levels are created from tax and non-tax revenues. In addition, trust funds are included. The size and structure of all these funds are set separately for each respective budget.
The Budget Code of the Russian Federation approves the following non-tax budget revenues received from:
- use of state property, including:
a) rent or other payment for temporary possession or use;
b) interest on fund balances that are placed on accounts of credit organizations;
c) funds accrued from the use of property under bail;
d) proceeds from repaid state loans, including from the sale of property;
e) payment of fees for the use of budgetary resources;
f) profit that arises from the share of assets in the authorized capital of enterprises and organizations of a non-state form of ownership;
g) part of the profits of state enterprises that remained at their disposal;
h) other non-tax budget revenues brought by property that is in state ownership.
- non-tax revenues of the federal budget received from the sale or onerous alienation of state property, namely:
a) from the sale of the authorized capital and shares of enterprises or companies that are owned by the state or municipal entities;
b) funds from the sale of state reserves and reserves;
c) non-tax revenues from the sale of fixed assets, land, as well as other intangible assets.
- income from the provision of paid services that are produced by government bodies at all levels and budget organizations ;
- funds received by the state from the application of penalties in the prescribed manner, including in cases of compensation for damage established by the court;
- other income received in the form of financial assistance;
- means of forced withdrawal, as well as other possible budget revenues.
In connection with the federal structure of the state, all these taxes at various levels of budgets have quite significant differences. The procedure for the formation of budgets, their sources, procedures for collecting revenues are strictly regulated by law. For example, the algorithm for transferring funds from privatization of state property is determined by the law of the Russian Federation on privatization, and the collection of penalties is regulated mainly by the Civil Code, and the Criminal Code is also applied.
As a rule, a large part of the considered income in full is immediately credited to the accounts of the relevant sections of the budgets.
For example, federal income is secured from foreign economic activity, from the sale of state stocks, Central Bank profits, which are levied according to established standards.
The role of non-tax revenues to the state budget is extremely large. For example, in 1998 their share in GDP decreased, which directly caused a decrease in the physical size of GDP and the economic crisis. A sharp in speed and significant in outflow of capital led to a rapid drop in market prices for state property and the inability to implement the privatization program in such economic conditions. As a result, in terms of non-tax revenues, the country has reached its previous level only in recent years.
World experience shows that non-tax budget revenues always have growth reserves. For the Russian Federation, such a reserve seems to be an increase in profitability from operations with state-owned property, as well as from operations with securities, which contain a certain share of state ownership in the authorized capital of other enterprises and companies.