Non - Tax Revenue:

Sources of non-Tax revenue include:

i. Fees, Fine, and Specific charges: These include fees received from services rendered by government e.g. court fees, school fees, stamp duties, fines imposed for violating government rules, charges like water rates, vehicles licences, toll fees, contrators' registration fees.

ii. Rents, Royalties, and Profits: These are income derived from the use of government property, profits from government business enterprises and income from mining rights.

iii. Grants: These are income received in the form of aid from other countries or from international organization, in most cases, to finance specific developmental programmes. But all grants are voluntary gifts and are thus very uncertain source of government revenue.

iv. Loans: These are incomes generated by borrowing from private individuals or business within the country (domestic public debt) or from foreign countries or international financial institutions (external public debt).