TAX DEBT: THE EFFICIENCY OF ITS COLLECTION IN RUSSIA
( Pp. 35-40)
More about authors
Viktor V. Moroz
Cand. Sci. (Econ.), Associate Professor, Professor of the Department of Taxes and Tax Administration of the Faculty of Taxes, Audit and Business Analysis
Financial University under the Government of the Russian Federation
Moscow, Russian Federation
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:
Viktor 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.
Daniil Egorov podvel itogi raboty nalogovykh organov za 8 mesyatsev 2020 goda // Ofitsial nyy sayt FNS RF. - 2020. Otkrytye dannye FNS / Elektronnyy resurs . - Rezhim dostupa URL: https://www.nalog.ru/opendata
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.
Daniil Egorov podvel itogi raboty nalogovykh organov za 8 mesyatsev 2020 goda // Ofitsial nyy sayt FNS RF. - 2020. Otkrytye dannye FNS / Elektronnyy resurs . - Rezhim dostupa URL: https://www.nalog.ru/opendata
Keywords:
tax debt, penalties, fines, tax authority, efficiency.
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