IMPROVING PUBLIC REVENUE: A SYSTEMATIC APPROACH
This article takes a look at the issues of legal regulation of public revenue. Noting the complexity of the financial activities of the state and local self-government, using not only revenue of the budgets of the budget system of the Russian Federation, but also incomes of various decentralized funds, including privately owned (e.g. non-governmental pension funds, deposit insurance agencies, capital repair) in order to meet the public interests, the author suggests using a more spacious term "public revenue" instead of "public (municipal) income." This term that encompasses all the revenues of all public funds will provide for systematic examination of all social relations in the field of formation of monetary funds used for public purposes. The author identifies the problems of the sphere of the legal regulation of public revenue. The author carries out an analysis of the contemporary status of the public revenue sphere in terms of financial law as a branch of legislation and as a branch of law. The article notes inconsistency of normative legal acts, the existence of significant conflicts. Special attention is paid to fixing mandatory budgetary incomes, difficulties in determining a list of compulsory payments, lack of unity in terminology. "Mandatory payments" and "taxes and duties" are examined as systematic categories. The author draws attention to the blurring of boundaries of public law regulation and regulatory and civil methods when collecting public payments (for example, a system of natural resources payments). The article notes the lack of financial and legal regulation in the field of compulsory payments transferred to decentralized funds. The article shows that the scope of the legal theory also does not allow us to provide answers to arising questions. Currently, there is no separate set of all norms that govern all relations in the field of public monetary funds. The study conducted in the article leads us to conclusions with regard to the need to improve public revenue in two directions - improving the legislative regulation of public income, eliminating gaps and conflicts, as well as forming a separate, independent financial and legal institution - the institution of public revenue, which will allow comprehensive examination of all problems in the field of public funds and improvement of the legal regulation in this sphere.