Development of Digital Technologies in the Procedures of Administration of Public Non-Tax Payments

Relevance. The effectiveness of administration in any of the spheres of legal regulation is determined by the ability of the relevant sphere to adapt to the changing conditions of public relations, allowing it to develop and improve in proportion to the demands formed by the existing living conditions. The permanent development of digital technologies is one of the distinctive features of modernity, which, in turn, requires their timely and effective use in the process of legal regulation. The sphere of administration of public non-tax payments is no exception. The use of various IT technologies in the field of administration of taxes and fees, which has recently become habitual, remains uncharacteristic for the administration of a «parallel tax system», which significantly hinders the systemic development of the relevant sphere of legal regulation. The purpose is a theoretical and legal study of the state of digitalization of the administration of public non-tax payments, the impact of the use of IT technologies on the efficiency of administration. The objectives of this research are a comparative analysis of the use of IT technologies in the administration of public tax and non-tax payments, as well as the development of specific practice-oriented proposals for the introduction of digital government information services in the regulation of the payment of the latter. The methodology of this scientific research is based on the dialectical universal method, and also includes methods of analysis, synthesis, induction, deduction, logical, comparative legal and legal modeling. Results. In the course of this scientific research, a comparative legal analysis of the use of IT technologies in the administration of public tax and non-tax payments was carried out, specific practice-oriented conclusions were formulated to increase the level of digitalization of the administration of public non-tax payments. Conclusion. The level of digitalization of the process of administration of public non-tax payments is significantly lower than the level of digitalization of the process of administration of tax payments, and therefore there is a need to borrow IT technologies used by tax control authorities in the process of administration of payments not included in the Tax Code of the Russian Federation.