Abstract: The article describes the history of origin of the term ‘Parafiscal Payment’ in economics of Germany, France and Italy and views the legal nature of such payments. It is concluded based on their legal nature, parafiscal payments are not a new form of mandatory payment at all but taxes and levies. Moreover, delayed payment of such taxes and levies creates a need in additional conditions and legitimacy criteria to be applied to this type of payment. Therefore, the author of the article underlines the basic challenges for the theory of financial law: issues concerning determination of parafiscal payments and issues concerning legitimacy criteria of parafiscal payments offered by the author of the article.

Keywords: parafiscal, tax, levy, concept, history, Germany, France, Italy, Russia, budget.

Abstract: The article studies trends and challenges of interaction between financial and taxation agencies in the process of planning tax revenues into budgets. The author of the article gives the basic theoretical concepts related to this topic, systemizes possible forms of interaction between taxation and financial agencies, analyzes the basic legal documents, defines existing problems and gives recommendations (conditions) for their solution.

Keywords: planning, income, budget, interaction, administrator, prognosis, information, tax, bode, law.