CLASSIFICATION OF PARAFISCAL PAYMENTS IN THE RUSSIAN FEDERATION
( Pp. 109-115)

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Kornev Aleksandr D. aspirant
Moscow State University of Law named after O. E. Kutafin
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Abstract:
Currently, in the financial system of the Russian Federation there are specific categories of payments, which are beyond the scope of usual legal institutions. Among such payments, the category of parafiscal payments is of some interest. The legislature does not provide a definition of this group of payments and does not set forth their legally relevant attributes, characteristics and classification. The answers to these questions can be found only in the science of finance. The purpose of this article is to propose a classification of parafiscal payments on the basis of the modern system of obligatory payments in the Russian Federation. The aims of the article are to set forth the most general concept of parafiscal payments; to identify the essential attributes that characterize a parafiscal payment; to list the main types of parafiscal payments; to identify the criteria, on the basis of which one can classify parafiscal payments. The methodological framework of the study is a set of methods of scientific cognition, including systematic, comprehensive, comparative-legal, logical-legal, formal-legal and other methods. The use of such methods made it possible to explore the group of parafiscal payments within the framework of the system of obligatory payments in the Russian Federation, and more specifically, to explore the objects in reference to each other and in their integrity, in a comprehensive and objective way. The result of the scientific research is the formulation of the basis, on which parafiscal payments, existing in the system of payments of the Russian Federation, should be classified. The originality and significance of this paper lie in the fact that the group of parafiscal payments is not currently formalized at the legislative level and is insufficiently studied by the science of financial law. The provided classification of parafiscal payments is valuable for both the legislature and the science of financial2 law. It is necessary for further study, development and determination of the place of parafiscal payments in the modern system of obligatory payments in the Russian Federation
How to Cite:
Kornev A.D., (2015), CLASSIFICATION OF PARAFISCAL PAYMENTS IN THE RUSSIAN FEDERATION. Business in Law, 5: 109-115.
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Keywords:
tax, collection, para-fiscal payment, parafiscality, mandatory payment, cash Fund.