On the question of the constitutional obligation to pay fiscal charges non-tax character
( Pp. 419-422)

Relevance of a subject of research. The constitutional duty to pay the legally established taxes and charges (Article 57 of the Constitution), is part of the responsibilities of each group to the community in which he (she) lives, provided for in Article 29 of the Universal Declaration of Human Rights. Taxes and fees are set by the Tax Code of the Russian Federation, according to which no one may be obliged to pay taxes and fees, and other fees and charges that have mounted signs of taxes and fees not covered by the Tax Code or installed in a different order (Part 5 of Article 3). Currently, in the Russian Federation there is a tendency to establish additional charges not related to any legally established taxes nor fees stipulated by the Tax Code. Despite the recognition of non-tax payments of fiscal nature not contrary to the Constitution, in the scientific literature there is criticism of the government for the indiscriminate and unjustified establishment of different types of fiscal charges, calling into question the implementation of the rule of law and the welfare state. The research purpose. After studying the elements non-tax payments system established in the Russian Federation, to make recommendations on achieving a balance between public and private interests in determining tax payments. Methodology. In this work the dialectic method of knowledge, both system general and private scientific methods, in particular the analysis and synthesis, formally logical and others have been used. Conclusions. Despite the fact that the non-tax payments, according to the Constitutional Court of the Russian Federation, are constitutionally valid, this form of compulsory fees should be legally ordered. The introduction of new fiscal charges not related to taxes and fees, must be economically justified. The state claims the status of the legal and social, should be limited to the right to establish non-tax payments. Practical value. Results of research can be useful in activities of state bodies.

Popova I.Y., (2016), ON THE QUESTION OF THE CONSTITUTIONAL OBLIGATION TO PAY FISCAL CHARGES NON-TAX CHARACTER. Gaps in Russian Legislation, 8 => 419-422.

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tax, quasianalog, fiscal collection, non-tax revenue, non-tax payment, collection.