Public non-tax payments in the Western European concept: the theoretical aspect

Introduction. Public non-tax payments that are not provided for by tax legislation, but legalized through the establishment and consolidation in a wide variety of regulatory legal acts with different legal force, are among the components of the budget legislation of Russia and foreign countries, including Western Europe. Taking into account the relevance of the problem of public non-tax payments for the Russian legal system, it is advisable to consider the scientific experience of leading Western European states in order to borrow its most effective components. Materials and Methods. This work is based on the works of such scientists in the field of problems of public non-tax payments as P.-M. Godme, Emanuele Morselli, Cologne Fritz Karl Mann, Walter Herrmann, S.G. Pepelyaev, V.M. Zaripov, Yu.G. Izotov. The methodological basis of this scientific research includes a set of such methods of a general scientific and special legal nature as dialectics, methods of analysis, synthesis, induction and deduction, logic, as well as a special legal method. Analysis. The main scientific approaches to the problem of the legal nature of public non-tax payments and their place in the system of fiscal legislation of such Western European states as France, Germany, Italy and Belgium are presented. A systematic analysis of concepts justifying the essence of mandatory payments that lie outside the scope of regulation of tax legislation explains the differences in the approaches of individual states to their interpretation and application. Results. Based on the results of the study, a conclusion is drawn about the effectiveness of the concept of limited, forced use of public non-tax payments for strictly defined purposes by legislation, implemented within the legal systems of most Western European states, as well as the need for the Russian legislator to borrow this approach.