Hide
Раскрыть

D. Komyagin

Tax Farming — pro et contra

2019. No. 4. P. 52–71 [issue contents]
The article investigates issues relative to the unique experiment carried out today in Russiain unifying the collection of all obligatory payments. It analyzes legal aspects of thisapproach and presents variety of methods for collecting obligatory payments. Notionsof budget revenue, sources of revenue are consistently considered. Special attention ispaid to the forms and practices of tax and other obligatory payments farming. The articleconcludes that budget legislation actually specifies various fiscal charges as sourcesof budget revenue. It describes that the real source of public revenue is assets and resourcesbeing the national wealth. Historical examples show that despite the generally  accepted denial, tax farming is a normal method and can be applied along with state regalia(monopoly) and tax administration. The cases when tax farming is transformed intoa state monopoly or excise and vice versa are not rare. Tax farming has continued to thisday referred to as parafiscal charges, quasi taxes. The number of such obligatory paymentsis constantly increasing and their legal regulation is causal. This situation creates aproblem of uncertainty in the tax burden. But the tax farming as the method of mobilizingof public income can be useful at the same time. The negative attitude about tax farmingis connected with the historical prerequisites and related to the large-scale abuses thathave occurred and their consequences. The danger is in the huge power that tax farmingcontractors can obtain, which happens when the buy-outs are centralized across a regionor state. The article proves that the risk of abuse increases significantly with large concessions,and is much lower with small concessions, the latter are often more convenientin terms of organization than excise or direct taxes. Moreover, small (local) purchasescan perform the task of controlling and regulating any economic activity, developing newtypes of entrepreneurship, and are also useful for solving other public tasks.
Citation: Komyagin D. (2019) Otkup nalogov — za i protiv [Tax Farming — pro et contra]. Pravo. Zhurnal Vysshey shkoly ekonomiki, no 4, pp. 52-71 (in Russian)
BiBTeX
RIS
 
 
Rambler's Top100 rss