Public Revenue - Non-tax Revenue

Non-Tax Revenue Sources :
Public revenue received by the government administration, public enterprises, gifts and grants etc. are called as non-tax revenue. These sources are different than the taxes. A brief information about these sources are as follows :
1) Fees :
A tax is paid compulsorily without any return service whereas, fee is paid in return for certain specific services rendered by the government. For example- education fee, registration fee, etc.
2) Prices of public goods and services :
Modern governments sell various types of commodities and services to the citizens. A price is a payment made by the citizens to the government for the goods and services sold to them. For example- railway fares, postal charges etc. 
3) Special Assessment :
The payment made by the citizens of a particular locality in exchange for certain special facilities 
given to them by the authorities is known as ‘special assessment.’ For examplelocal bodies can levy a special tax on the residents of a particular area where extra/special facilities of roads, energy, water supply etc. are provided.
4) Fines and Penalties :
The government imposes fines and penalties on those who violate the laws of the country. The objective of the imposition of fines and penalties is not to earn income, but to discourage the 
citizens from violating the laws framed by the Government. For example, fines for violating traffic rules. However, the income from this source is small.
5) Gifts, Grants and Donations :
The government may also earn some income in the form of gifts by the citizens and others. The government may also receive grants from the foreign governments and institutions for general and specific purposes. Foreign aid has become an important source of development finance for a developing country like India. However, this source of revenue is uncertain in nature.
6) Special levies :
This is levied on those commodities, the consumption of which is harmful to the health and well-being of the citizens. Like fines and penalties, the objective is not to earn income, but to discourage the consumption of harmful commodities by the citizens. For example,duties levied on wine, opium and other intoxicants. 
7) Borrowings :
The government can borrow from the people in the form of deposits, bonds etc. It also gets loans from foreign governments and organizations such as IMF, World Bank etc. Loans are becoming more and more popular source of revenue for the governments in the modern times.