Abstract
The issues connected with defining the obligatory and facultative elements are being addressed by the financial theory, the legal definition of a tax is contained only in the Tax Procedure Code. However, the definition of a fee as a compulsory payment and of its structural elements as well as the definition of other compulsory payments (contributions, charges etc.) is not included in any legal norm.
For budgetary allocation of taxes might be found an analogy in the past in the form of allocations which were determined by law for the public budgets of local authorities. At present, it is particularly important to deal with this legislative inconsistency when taking into account the element of budgetary allocation which might be a part of a tax or fee statutory provision (the current situation), which is nevertheless not widely accepted.
There is a second possibility consisting in a special act solving this matter. Such law, however, should address all the mandatory payments of a fiscal nature in terms of their recipients, which means to change the current concept.