The document outlines the main sources of public revenue for governments. The key sources are taxes, fees, prices for goods and services, special assessments, fines and penalties, gifts, and borrowings. Public revenue is necessary for governments to fund public expenditures and perform important functions for societal welfare.

1. SOURCES OF PUBLIC REVENUE

4. 1 . TAXES It is a compulsory charge on an individuals 2 . FEES Fees charged for rendering services 3 . PRICE The Govt sells goods and services and receives price

5. 4 . SPECIAL ASSESSMENT A compulsory charge levied in proportion to the special benefits 5. FINES AND PENALTIES Fines and penalties are the payments made for the contravention of law 6 . GIFTS A small portion of the revenue of the government 7. BORROWINGS

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