Legal issues of systematization and regulation of non-tax payments by businesses

The article presents the main characteristics of non-tax payments made by businesses as a type of mandatory payments, identifies common features of non-tax payments and mandatory requirements, determined by the fact that they ensure the protection of the same legally protected values (the environment, consumer interests, state security, etc.). The views of foreign and Russian scholars on the nature of non-tax payments are examined, and the contradictions in the positions of the Constitutional Court of the Russian Federation regarding the distinction between tax and non-tax payments are noted. The interdisciplinary nature of the researched issues is due to the fact that questions related to imposing obligations on businesses to pay non-tax payments lie at the intersection of various branches of law, affecting the property interests of broad layers of entrepreneurs. Methods of systemic analysis and teleological interpretation are applied to evaluate the processes of forming legal regulation of non-tax payments by businesses and the effectiveness of its application, as well as the comparative legal method to compare the legislation of Russia and foreign countries on the researched issue. As a result of the conducted research, common goals for establishing mandatory requirements and imposing obligations on business entities to pay non-tax payments have been identified. The necessity of systematizing non-tax payments for business entities at the legislative level is argued, as well as enhancing their effective use. It is proposed, by analogy with Federal Law No. 247-FZ of July 31, 2020, "On Mandatory Requirements in the Russian Federation," to develop and legislatively secure unified principles for the introduction of non-tax payments (legality, justification, legal certainty and systematics, targeted purpose, proportionality and fairness), as well as to evaluate the extent to which the state achieves the goals of collecting these payments, based on which a review of the corresponding legal regulation should be conducted, up to the abolition of non-tax payments that have become excessive.