Moscow State University. M.V. Lomonosov (Department of Socio-Cultural Design and Development of Territories, professor)
Moskva, Moscow, Russian Federation
This article presents a comprehensive study of the non-tax payment system in Russia, comparing it with the institutional models of the United States, the EU, China, India, and Brazil. Using official data for 2025 and the parameters of the Federal Budget for 2026-2028, an analysis of the current administration mechanism is conducted, identifying systemic risks of fragmentation and accounting heterogeneity. A formalized model of a modernized non-tax payment collection system has been developed, based on the principles of a unified digital framework, end-to-end integration, and risk-based control. Scenario modeling demonstrates that the proposed model is capable of generating additional non-tax payment collection for the budget in the range of 58.8 to 115.5 billion rubles annually without increasing the fiscal burden on the economy. It is argued that the transfer of the most successful international practices is possible provided they are adapted to the Russian institutional environment.
global experience, non-tax payment collection, comparative analysis, United States, EU, China, India, Brazil, Russia
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