The Constitutionality of Non-Tax Payments in the Russian Federation

Student: Trushin Vladislav

Educational Programme: Jurisprudence (Bachelor)

Year of Graduation: 2019

In this paper, we investigate non-codified obligatory public payments that coincide in key characteristics with taxes and fees. These payments are classified, certain types of payments are studied, and recommendations for improving the legislation are given . The thesis is advanced about the existence of a parallel tax system, along with taxes and fees included in the Tax Code of the Russian Federation. The question of the constitutionality of non-codified public payments is raised.

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