TAX DEBT: THE EFFICIENCY OF ITS COLLECTION IN RUSSIA
- 作者: Moroz V.V.1
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隶属关系:
- Financial University under the Government of the Russian Federation
- 期: 卷 17, 编号 3 (2021)
- 页面: 35-40
- 栏目: Articles
- URL: https://journals.eco-vector.com/2541-8025/article/view/532132
- ID: 532132
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详细
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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作者简介
Viktor 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
参考
- Мopoз B.B., Bepeмeeвa O.B. Aдминиcтриpoвaниe зaдoлжeннocти пo нaлoгaм и cбoрaм зa 2018 гoд. Cтaтья. // Пpoблeмы экoнoмики и юридичecкoй прaктики. Peцeнзирyeмoe нayчнoe издaниe. Тoм ХV №3. M.: Издaтeльcкий дoм «Юp-BAK», 2019 г. 304// с. 275-278.
- Мороз В.В. Анализ работы налоговых органов по взысканию налоговой задолженности за 2016 год. Статья. Риск: Ресурсы, Информация, Снабжение, Конкуренция». Журнал, №2. М.: Издатель: Институт исследования товародвижения и конъюктуры оптового рынка (ОАО «ИТКОР»), 2017 г. -300//с. 203-207.
- Даниил Егоров подвел итоги работы налоговых органов за 8 месяцев 2020 года // Официальный сайт ФНС РФ. - 2020. Открытые данные ФНС / [Электронный ресурс]. - Режим доступа URL: https://www.nalog.ru/opendata
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