Tax and Non-tax Revenue of the Budget: What’s the Difference?

  • Dmitry L. KOMYAGIN The National Research University Higher School of Economics, Russia


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.


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How to Cite
KOMYAGIN, Dmitry L.. Tax and Non-tax Revenue of the Budget: What’s the Difference?. Journal of Advanced Research in Law and Economics, [S.l.], v. 9, n. 2, p. 533-543, dec. 2018. ISSN 2068-696X. Available at: <>. Date accessed: 17 jan. 2022. doi: 2(32).18.