Abstract and keywords
Abstract (English):
The article analyzes trends in the impact of the financial and budget policy of the Russian Federation on the establishment of tax and non-tax payments, the content of the legal positions of the constitutional Court of the Russian Federation in terms of determining their nature. The author cites arguments both in favor and as a criticism of existing legal practice and tax-legal regulation.

Keywords:
The constitutional Court of the Russian Federation, taxes, financial policy, The tax system, non-tax payments
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