In the current conditions of ongoing transformation processes in the economy associated with the reorientation of resources to new priorities, increasing the tax burden of individuals and organizations in various sectors of the economy, developing the institution of state programs and project principles for managing budget expenditures of public-law entities, the importance of managing budget revenues is significantly increasing. High-quality management of the structural elements of the budgets of the budgetary system of the Russian Federation is acquiring a key role in achieving the goals of state financial policy. Insufficient study of the problem of managing non-tax revenues, in contrast to potential sources of tax revenues, the need to search for additional reserves for the growth of revenue sources of budgets at various levels determine the significance of this study. The creation of an integrated system for managing parafiscal revenues of the budgets of public-law entities is particularly relevant, which requires a deep systems approach, taking into account the factors influencing this process, risks, and the specifics of managing these types of income. The objective of the study is to propose a conceptual approach to managing non-tax revenues of public entities’ budgets in the context of implementing modern budget policy, taking into account the impact of macroeconomic challenges, identification and systematization of management risks, and developed indicators for assessing the quality of management of these revenues. The methodological basis of the study was a set of general scientific and specific methods of cognition. The approach to managing non-tax revenues of public entities’ budgets developed by the authors is based on a comprehensive assessment of their specific features and the proposed classification of non-tax revenues taking into account modern trends in public finance management. Defining the structural elements of non-tax payments made it possible to propose tools and procedures for managing revenues from their receipt, systematize the risks associated with managing nontax revenues of public entities’ budgets, and develop a methodology for assessing the quality of their management and carrying out a reasonable rating of entities managing non-tax revenues in order to use reserves for revenue growth and high-quality management within the budget process.