The revenue obtained by the government from sources other then tax is   called Non-Tax Revenue. The sources of non-tax revenue are :-
   1. Fees
  Fees are another important source of revenue for the government. A   fee is charged by public authorities for rendering a service to the   citizens. Unlike tax, there is no compulsion involved in case of fees.   The government provides certain services and charges certain fees for   them. For example, fees are charged for issuing of passports, driving   licenses, etc.
   2. Fines or Penalties
  Fines or penalties are imposed as a form of punishment for breach of   law or non fulfillment or certain conditions or for failure to observe   some regulations. Like taxes, fines are compulsory payments without quid   pro quo. But while taxes are generally imposed to collect revenue.   Fines are imposed as a form of punishment or to prevent people from   breaking the law. They are not expected to be a major source of revenue   to the government.
   3. Surplus from Public Enterprises
  The Government also gets revenue by way of surplus from public   enterprises. In India, the Government has set up several public sector   enterprises to provide public goods and services. Some of the public   sector enterprises do make a good amount of profits. The profits or   dividends which the government gets can be utilized for public   expenditure. There is some sort of quid-pro-quo in the case of surplus   from public enterprises. This is because, the public gets goods and   services, and the government gets prices, and consequently profits from   selling such goods and services.
   4. Special assessment of betterment levy
  It is a kind of special charge levied on certain members of the   community who are beneficiaries of certain government activities or   public projects. For example, due to a public park in a locality or due   to the construction of a road, people in that locality may experience an   appreciation in the value of their property or land. Thus, due to   public expenditure, some people may experience 'unearned increments' in   their asset holding. Betterment levy is like a tax because it is a   compulsory payment, but unlike a tax, in case of betterment levy there   is some element of quid pro quo.
   5. Grants and Gifts
  Gifts are Voluntary contributions by individuals or institutions to   the government. Gifts are significant source of revenue during war and   emergency.
A grant from one government to another is an important   sources of revenue in the modern days. The government at the Centre   provides grants to State governments and the State governments provide   grants to the local government to carry out their functions.
Grants   from foreign countries are known as Foreign Aid. Developing countries   receive military aid, food aid, technological aid, etc. from developed   countries.
   6. Deficit Financing
  Deficit means an excess of public expenditure over public revenue.
This   excess may be met by borrowings from the market, borrowings from   abroad, by the central bank creating currency. In case of borrowing from   abroad, there cannot be compulsion for the lenders, but in case of   internal borrowings there may be compulsion. The government may force   various individuals, firms and institutions to lend to it at a much   lower rate than the market would have offered.
  
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