ADMINISTERING TAX ARREARS FOR THE YEAR 2018
- Authors: Moroz V.V.1, Veremeeva O.V.2
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Affiliations:
- Financial University under the Government of the Russian Federation
- Institute of Legislation and Comparative Law under the Government of the Russian Federation
- Issue: Vol 15, No 3 (2019)
- Pages: 275-278
- Section: Articles
- URL: https://journals.eco-vector.com/2541-8025/article/view/535376
- ID: 535376
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Abstract
A presence of debt on taxes and collections is a national problem, because not receiving in addition of profits in a budget in the pre- arranged volumes by reason of origin of debt on taxes and collections directly influences on forming, functioning and stability of the financial system of the state and on financing of the government programs of socio-economic development.
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About the authors
Victor V. Moroz
Financial University under the Government of the Russian Federation
Email: mvv88@list.ru
PhD in Economics, Associate Professor, Professor of the Department of Tax Policy and Customs and Tariff Regulation
Olga V. Veremeeva
Institute of Legislation and Comparative Law under the Government of the Russian Federation
Email: Veremeeva.olga@mail.ru
PhD in law, Senior Research Scientist of the Department of Financial, Tax and Budget Legislation
References
- Александрова Ж.А., «Проблема снижения налоговой задолженности и пути ее решения»; Издательство - Казанская наука, журнал №12, 2017.
- Мороз В.В. «Показатели результативности работы налоговых органов» Издательство: Издательский дом "Юр-ВАК" (Москва), Журнал - «Бизнес в законе. Экономико-юридический журнал» №5, 2015.
- Шумяцкий Р.И. Урегулирование налоговой задолженности организаций: диссертация, кандидата экономических наук - Новосибирск: - 2015 год.
- http://www.nalog.ru
- http://www.finansy.ru
- http://www.rbc.ru
- http://www.budgetrf.ru
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