Tax Farming – Pro ET Contra

19 Pages Posted: 23 Aug 2019

See all articles by Dmitry Komyagin

Dmitry Komyagin

National Research University Higher School of Economics

Date Written: August 23, 2019


This article investigates issues related to a unique experiment carried out in Russia in unifying the collection of all obligatory payments. It analyzes the legal aspects of this approach and presents the variety of methods for collecting such payments. Notions of budget revenue and sources of revenue are considered. Special attention is paid to the forms and practices of tax farming and other obligatory payments.

The article concludes that the budget legislation actually specifies various fiscal charges as sources of budget revenue. The real source of public revenue are the assets and resources making up the national wealth.

Historical examples show that despite the generally accepted denial, tax farming is a normal method and can be applied along with the state monopoly and tax administration. The cases when tax farming is transformed into a state monopoly or excise and vice versa are not rare. Tax farming, which has continued to this day, is also referred to as parafiscal charges or quasi taxes

Keywords: obligatory payments; fiscal charges, tax farming; state regalia, state monopoly; budget; public revenue; sources of revenue

JEL Classification: Z

Suggested Citation

Komyagin, Dmitry, Tax Farming – Pro ET Contra (August 23, 2019). Higher School of Economics Research Paper No. WP BRP 89/LAW/2019, Available at SSRN: or

Dmitry Komyagin (Contact Author)

National Research University Higher School of Economics ( email )

Myasnitskaya street, 20
Moscow, Moscow 119017

Do you want regular updates from SSRN on Twitter?

Paper statistics

Abstract Views
PlumX Metrics