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- W3160991307 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" @default.
- W3160991307 created "2021-05-24" @default.
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- W3160991307 date "2019-01-01" @default.
- W3160991307 modified "2023-09-27" @default.
- W3160991307 title "Tax Farming – Pro ET Contra" @default.
- W3160991307 doi "https://doi.org/10.2139/ssrn.3441609" @default.
- W3160991307 hasPublicationYear "2019" @default.
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