In the practices of OECD countries earmarked budget revenues are often associated with government business activities, that are market oriented or involve a public-private partnership. On one hand, earmarked budget revenues, as an instrument of government involvement, create advantages for the projects andor programs in question. On the other hand, they create certain risks and impose restraints on public finance management. The paper discusses when and how earmarked revenues are used by OECD countries, and the nature of sources and uses of such revenues. The authors identify the conditions, under which the use of earmarked budgetary proceeds in business-type activities of the Russian Government can reveal its advantages.