Shulga T. Legal regulation of budget revenues, connected with nature management

The dissertation is devoted to legal regulation of budget revenues, connected with nature management. The author defines essence of these revenues, concepts, classifies them according to different criteria, especially periodicity, administrative-territorial affiliation and importance of natural resources, their physical parameters, etc. The place of payments, connected with special usage of natural resources, is defined in the system of budget revenues. Among them tax for special usage of natural resources, which is the main form of revenues in the mentioned field is picked out. The specificity of the main elements of legal mechanism of this tax is defined. Significant attention in the dissertation is paid to the problem of filling of budget system at the expense of payments for using land as a natural resource, i.e.: land-tax and rent for ground areas in state and municipal ownership.