Fiscal Transparency Problems Within the Framework of Reformation of Laws on Public Non-Tax Payments

This article is devoted to the analysis of the problems of reforming public relations arising from the establishment, introduction and collection of public non-tax payments, and the impact of the current state of legal regulation of the relevant sphere on the level of fiscal transparency of the budgetary and tax system of the state. The connection between the chaotic construction of legislation on public non-tax payments and the low level of fiscal transparency is explained. It is concluded that it is necessary to implement the preparatory stage of the reform of the relevant sphere of legal regulation by creating an official register of public non-tax payments and, as a result, "freezing" the growth of their number, as well as imposing on the state bodies administering the relevant payments the obligation to publish information on the amount of income from collecting existing payments, as well as specific items of their expenditure taking into account their types and specifics in order to increase the level of transparency in the budget and tax sphere.