TAX DEBT: THE EFFICIENCY OF ITS COLLECTION IN RUSSIA
- Authors: Moroz V.V.1
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Affiliations:
- Financial University under the Government of the Russian Federation
- Issue: Vol 17, No 3 (2021)
- Pages: 35-40
- Section: Articles
- URL: https://journals.eco-vector.com/2541-8025/article/view/532132
- ID: 532132
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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.
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About the authors
Viktor V. Moroz
Financial University under the Government of the Russian Federation
Email: mvv88@list.ru
Cand. Sci. (Econ.), Associate Professor, Professor of the Department of Taxes and Tax Administration Moscow, Russian Federation
References
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