Criteria of classification of public payments in the budgets of the budget system of the Russian Federation
The author of article attempts to determine the nature of public payments to the budgets of the budgetary system of the Russian Federation, their place in the general set of public payments in our country. The author underlines grounds and other criteria for the collection of public payments to the budgets and the need for information, just list those payments to the taxes, fees and fines. The author covered the role of consistency in establishing and organizing the collection of public budget revenues and proposed to address the issue of optimizing the system of public compulsory payments, taking into account the entirety of modern society. The author has concluded that the payments to budgets of all levels of budgetary system of the Russian Federation and extra-budgetary funds are part of the wider public payments and have the following characteristics: they are levied as a mandatory charge, which implies the possibility of their seizure; they are intended to provide state and municipal interests; they are provided by law as mandatory payments. In order to attain the whole of public obligatory payments to the budget system of the signs of consistency, the author believes that it is necessary to adopt a single regulatory legal act, which lists all the types of such payments, to specify the criteria of their classification and clear reasons for their payment and procedure of payments to the budget. This will allow to enhance the level of legal culture regarding the interaction of state and society, each of its members concerning mandatory payments to centralized funds. Thus, the author has stated that established uniformity in this area will allow to make it predictable and understandable to all participants.