Economic Problems and Legal Practice Issue №3 — 2021

TAX DEBT: THE EFFICIENCY OF ITS COLLECTION IN RUSSIA
( Pp. 35-40)

Victor V. Moroz

Victor V. Moroz
Financial University under the Government of the Russian Federation
Moscow, Russian Federation

Abstract:

The article analyzes debts on taxes, fees and other obligatory payments during its administration by tax authorities. A transition to the use by tax authorities of such forms of tax debt reduction as encouraging taxpayers to voluntarily pay taxes, fees, penalties and penalties (in case of non-fulfillment of their duties as a taxpayer, to apply coercive measures), writing off tax debts impossible to collect, making offsets is proposed. on taxes and fees due to existing overpayments from taxpayers.

How to Cite:

Victor V.M., (2021), TAX DEBT: THE EFFICIENCY OF ITS COLLECTION IN RUSSIA. Economic Problems and Legal Practice, 3 => 35-40.

Reference list:

Mopoz B.B., Bepemeeva O.B. Adminictripovanie zadolzhennocti po nalogam i cboram za 2018 god. Ctat ya. // Ppoblemy ekonomiki i yuridicheckoy praktiki. Petsenziryemoe naychnoe izdanie. Tom KHV №3. M.: Izdatel ckiy dom YUp-BAK , 2019 g. 304// s. 275-278.
Moroz V.V. Analiz raboty nalogovykh organov po vzyskaniyu nalogovoy zadolzhennosti za 2016 god. Stat ya. Risk: Resursy, Informatsiya, Snabzhenie, Konkurentsiya . ZHurnal, №2. M.: Izdatel : Institut issledovaniya tovarodvizheniya i kon yuktury optovogo rynka (OAO ITKOR ), 2017 g. -300//s. 203-207.
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Keywords:

tax debt, penalties, fines, tax authority, efficiency.

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