Abstract
The article covers the fiscal relations that are developing in the sphere of agro-industrial complex of Russia. In this economy sector, as in all others, non-tax payments are charged, which are not officially submitted in the Tax Code of the Russian Federation, but are obligatory for payment to various control and monitoring bodies. This legal conflict results that non-tax payments are not taken into account in the calculation of the fiscal burden of economic entities, the reason why it can increase uncontrollably, thus limiting the company’s profitability. This indicator directly determines the amount of its own available financial resources, which the company can direct to reinvest in its own innovative development. In this connection, the article analyzes the normative legal field of non-tax payments and the composition of the of the Russian budget revenue register, which includes all the main non-tax payments. A selection of profile payments administered and collected from companies in the agro-industrial complex of the Russian Federation is carried out. Qualitative and quantitative indicators of non-tax payments of the agro- industrial complex of Russia in the period of 2018-2021 are studied on a sample basis. Conclusions are made regarding the presence of fiscal burden of non-tax payments being a limiting factor of investment policy in the innovative development sphere of companies of the Russian agro- industrial complex.
Highlights
The revenue part of the budget of the Russian Federation is divided into two main sections – tax and non-tax revenues
Tax revenues regulated by the Tax Code of the Russian Federation and non-tax revenues are detailed in the Budget Code of the Russian Federation
The total amount of non-tax revenues in the register is 7599, of which 167 are classified as non-tax payments according to various methods [1]. Since their levying is regulated by the budget legislation – the Budget Code of the Russian Federation), the incoming volume is not captured in the calculation of the standard fiscal burden on enterprises in the real sector of the Russian economy
Summary
The revenue part of the budget of the Russian Federation is divided into two main sections – tax and non-tax revenues. Tax revenues regulated by the Tax Code of the Russian Federation (the Tax Code) and non-tax revenues are detailed in the Budget Code of the Russian Federation (the Budget Code). The total amount of non-tax revenues in the register (as at 2019) is 7599, of which 167 are classified as non-tax payments according to various methods [1] Since their levying is regulated by the budget legislation – the Budget Code of the Russian Federation), the incoming volume is not captured in the calculation of the standard fiscal burden on enterprises in the real sector of the Russian economy.
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