Legal Nature of Parafiscal Charges

Student: Ivanov Igor

Supervisor:

Educational Programme: Jurisprudence (Bachelor)

Year of Graduation: 2020

The work is devoted to the study of the legal nature of parafiscal charges. The purpose of the study is to determine the legal nature of parafiscalities, as well as proposals for amending legislation governing the establishment, collection and expenditure of parafiscalities. The first chapter of the study “Parafiscal charges as an institution of financial law” discusses the history of the emergence and development of para-fiscal payments, as well as their concept and characteristics. The second chapter of the study “Regulation of parafiscalities in the system of sources of modern Russian law” discusses parafiscal charges in the legislation of the Russian Federation, their classification, legal issues of the procedure for establishing, levying parafiscalities, features of financial control over the payment, as well as certain problems of legal regulation of parafiscal charges. The study determined the legal nature of parafiscal payments, and also proposed changes to the current legislation governing parafiscalities.

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