ADMINISTERING TAX ARREARS FOR THE YEAR 2018


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Resumo

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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Sobre autores

Victor 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 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

Bibliografia

  1. Александрова Ж.А., «Проблема снижения налоговой задолженности и пути ее решения»; Издательство - Казанская наука, журнал №12, 2017.
  2. Мороз В.В. «Показатели результативности работы налоговых органов» Издательство: Издательский дом "Юр-ВАК" (Москва), Журнал - «Бизнес в законе. Экономико-юридический журнал» №5, 2015.
  3. Шумяцкий Р.И. Урегулирование налоговой задолженности организаций: диссертация, кандидата экономических наук - Новосибирск: - 2015 год.
  4. http://www.nalog.ru
  5. http://www.finansy.ru
  6. http://www.rbc.ru
  7. http://www.budgetrf.ru

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