Other mandatory payments are statutory contributions, duties and fees, other than direct taxes, paid to budgets or extra-budgetary funds. These include: state duties, insurance premiums, environmental fees, customs duties, recycling fees, as well as penalties and fines for violation of obligations.
Mandatory payments have a number of characteristic features:
The main purpose of such payments is to finance government needs, including social protection, defense, education, healthcare and other key areas.
They are regulated by law, that is, they arise exclusively on the basis of legal norms.
Payments do not imply consideration – they do not receive equivalent goods or services.
The state has the right to collect mandatory payments by force, applying penalties for non-payment.
“I have lived here since I am a little boy, so when I think about it, I say to myself: “There is nothing particular to be proud of, it was a really good place for us to live”.
