Apart from general government taxes, such as value added tax, personal income tax and property tax, there are also sector1 related revenues, like fees and charges paid for communal services, self-contributions for teaching and nursing, hospital and ambulance services and environmental protection that may constitute a significant part of the sectoral budget. From the general point of view, a tax is a compulsory extraction of revenues from citizens or businesses or added to the cost of some goods and services levied by the (central or local) government and may be used for any public good and service without reference to any special benefit and/or beneficiary. Sector revenues (fees and charges), on the other hand, are charged for special services rendered to concrete beneficiaries by public institutions, i.e. line ministries (LM), government agencies and public utility companies (PUC).