non-tax revenue

1. Rents, concessions, and royalties from private firms
2. often from leases for developing natural resources on public land or fisheries in territorial waters
3. User fees collected in exchange for the use of many public services and facilities. Tolls charged for the use of toll roads are an example
4. Fees for the granting or issuance of permits or licenses. Examples include:
5. vehicle registration plate permits or vehicle registration fees
6. watercraft registration fees
7. building fees
8. driver's licenses
9. hunting and fishing licenses
10. fees for professional licensing
11. fees for visas or passports
12. fees for demolition, rezoning, and land grading{{efn|Land grading prevents the accumulation of silt{{cite journal|last=Martin|first=James|title=Land Grading: A Pollution Stopper|date=May 1972|pages=224-225|journal=Soil Conservation}}}}
13. less often, fines for increasing stormwater runoff, destroying native vegetation, or cutting-down healthy trees
14. Fines collected and assets forfeited as a penalty. Examples include parking fines, court costs levied on criminal offenders, and civil forfeiture
15. Aid from abroad (foreign aid)
16. Aid from another level of government (intragovernmental aid){{efn|For example, in the United States, federal grants may be considered non-tax revenue for the receiving states}} or from equalization payments
17. Loans, or other borrowing, from monetary funds and/or other governments
18. Tribute or indemnities paid by a weaker state to a stronger one, often as a condition of peace after suffering military defeat. The war reparations paid by the defeated Central Powers after the First World War offer a well-known example.
19. Revenue from profitable state-owned enterprises
20. Revenue from investment funds, sovereign wealth funds, or endowments
21. Revenue from sales of state-owned assets
22. Donations and voluntary contributions to the state

Vis-à-vis tax revenues, much less academic study has been conducted into the volume and distribution of non-tax revenues,{{cite conference|last=Morrison |first=Kevin M. |title=Oil, Non-Tax Revenue, and the Redistributional Foundations of Regime Stability |publisher=Duke University|conference=Duke University Seminar on Global Governance and Democracy|date=October 24, 2006}} although the most significant forms — oil and natural gas revenues and foreign aid — have been extensively studied since Hossein Mahdavy’s seminal 1970 analysis of the Imperial State of Iran.See {{cite book |last=Mahdavy |first=Hossein|year=1970|chapter=The Patterns and Problems of Economic Development in a Rentier Stare: The Case of Iran|editor-first=Michael A.|editor-last=Cook|title=Studies in Economic History of the Middle East|publisher=Oxford University Press |location=London}}

In 2009, Farhan Zainulabideen and Zafar Iqbal estimated non-tax revenues to comprise a quarter of total global government revenue.{{cite journal|last1=Zainulabideen|first1=Farhan|last2=Iqbal |first2=Zafar|title=Taxation and Good Governance and the Influence of Non-Tax Revenues on a Polity: The Pakistani Experience |journal=Policy Perspectives|date=July–December 2009|volume=6|issue=2|pages=73-98}} Three years later, Christian von Haldenwang and Maksym Ivanyna produced a higher estimate of around 31 percent.{{efn|Based upon an estimated 10.1 percent of global GDP as non-tax revenue and 32.9 percent as total government revenue.{{cite journal|last1=von Haldenwang|first1=Christian|last2=Ivanyna|first2=Maksym|title=A Comparative View on the Tax Performance of Developing Countries: Regional Patterns, Non-Tax Revenue and Governance|date=August 23, 2012|journal=Economics|volume=6|url=http://dx.doi.org/10.5018/economics-ejournal.ja.2012-32}}}}

Twenty-first century studies show that non-tax revenue in petrostates can reach up to 80 percent of Gross Domestic Product and over 90 percent of total government revenue.{{cite journal|last1=Prichard|first1=Wilson|last2=Salardi|first2=Paola|last3=Segal |first3=Paul |title=Taxation, non-tax revenue and democracy: New evidence using new cross-country data |journal=World Development |date=September 2018 |volume=109 |pages=295-312}} In resource-poor nations — excluding those gaining strategic rents due to geography or perceived need for aid — non-tax revenues are typically around 10 percent of total government revenue.

Non-tax revenues fluctuate much more from one year to another than taxes — three times as much in the European Union,{{cite journal|last1=Mourre|first1=Gilles|last2=Reut|first2=Adriana|title=Non-tax revenue in the European Union: A source of fiscal risk?|journal=Policy Watch|date=7 June 2018|volume=26|pages=198-223}} and slightly less than that for the globe as a whole.{{cite report|last1=Ossowski|first1=Rolando|last2=Gonzáles|first2=Alberto|publisher=Inter-American Development Bank|year=2012|title=Manna from heaven: The impact of nonrenewable resource revenues on other revenues of resource exporters in Latin America and the Caribbean|page=17|url=https://www.econstor.eu/bitstream/10419/88981/1/IDB-WP-337.pdf}} Many countries in Africa can report changes in non-tax revenue of over 35 percent from one year to another due to variations in the price of their natural resources.{{cite report|institution=OECD|year=2021|title=Revenue Statistics in Africa, 1990-2019|chapter=Non-Tax Revenue Trends, 2000-2019|url=https://www.oecd-ilibrary.org/docserver/c511aa1e-en-fr.pdf?expires=1723041508&id=id&accname=guest&checksum=31B95D4F01E2E180B075C515BB75F912|page=103}}

Their value is correlated with changing economic circumstances, repayments and interest on loans may be renegotiated, a record fine in the field of competition can significantly vary the profits of fines and penalties. Moreover, some years are marked by exceptional events: for example, in France in 2012, the sale of "4G" radio frequencies resulted in the collection of nearly €1.3 billion in non-tax revenues.{{cite web |title=Les recettes non fiscales |url=http://www.performance-publique.budget.gouv.fr/budget-comptes-etat/budget-etat/approfondir/recettes-etat/recettes-non-fiscales#.XpszoNMzZ0t |website=Fourum dela performance |archive-url=https://web.archive.org/web/20170106230906/http://www.performance-publique.budget.gouv.fr/budget-comptes-etat/budget-etat/approfondir/recettes-etat/recettes-non-fiscales#.XpszoNMzZ0t |archive-date=6 January 2017}}

The presence of large non-tax revenues — invariably from non-renewable natural resources, foreign aid, or strategic rents like those associated with the Suez Canal — has been shown to make democratisation much less possible. This is generally argued to be because large non-tax revenues weaken the links between state and society and facilitate government investment in repression and patronage,{{cite journal|last=Ross|first=Michael|title=Does Oil Hinder Democracy|year=2001|journal=World Politics|volume=53|issue=3|pages=325-361}} and also because the presence of large non-tax revenues leads to less redistribution of wealth. For instance, it has been calculated that foreign aid has reduced tax revenue in sub-Saharan Africa by ten percent.{{cite book|editor-last=Bräutigam|editor-first=Deborah A.|title=Taxation and State-Building in Developing Countries: Capacity and Consent|location=Cambridge|publisher=Cambridge University Press|year=2008|pages=18-19}}

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Category:Fiscal policy