Encyclopedia

List of Revenue Sources of the Russian Federation


The list of revenue sources of the Russian Federation is a compilation (list) of federal taxes and fees, regional and local taxes, insurance contributions to compulsory social insurance, other mandatory payments, other receipts that are sources for forming the revenues of the budgets of the budget system of the Russian Federation, with indication of the legal grounds for their occurrence, calculation procedures (amounts, rates, exemptions), main administrators (administrators) of the budget revenue, who are assigned budgetary powers for their administration, and other characteristics of the revenue sources of the budgets of the budget system of the Russian Federation, determined by the procedure for forming and maintaining the list of revenue sources of the Russian Federation1.

  1. Budget Code of the Russian Federation dated 31.07.1998, as amended on 2027-01-01, Article 47.1, paragraph 2 // RSZ RF. 1998. No. 31. Art. 3823. ↩

Laws with commentary

Codes and federal laws