Tax debt and ways of reducing it

M.E Orlova,S.V Salmina,V.I Nasyrova

doi:10.17993/3ctic.2019.83-2.330-345

Abstract

The article discusses scientific and legal approaches to the classification of tax debt, analyzes the state of tax debt in Russia for the period from 2013 to 2018. The main causes of tax debt are the deterioration of the financial condition of an economic entity, an individual, as a result of the financial crisis in the country, or deliberate evasion of the payment of mandatory payments by the taxpayer himself. Among the factors affecting the increase in tax debt, should be highlighted, the use of such schemes to avoid tax debt as reorganization, liquidation, merger, merger, division, separation. In the context of various classification groups, proposes new classification groups of tax arrears, incl. to expand its analysis and administration. The article clarifies the concepts of tax debt, settled and unregulated tax debt for the purposes of tax administration and conducting analytical work. The directions for the development of tax debt tax administration are proposed. For tax administration purposes would be to use the tax debt classification by type of organizations-debtors, including by type of economic activity. This will improve the performance of the tax authorities to collect tax debts. It seems appropriate to develop a program of actions for administering different types of taxpayers and collecting tax arrears, and in the future, it is possible to prevent the occurrence of tax arrears.

Highlights

The tax code of the Russian Federation does not give a legal interpretation of the term “tax debt”, but offers only the concept of arrears, as the amount of tax or fee not paid in the period established by the legislation on taxes and fees (Article 11 of the RF Tax Code), which entails the accrual of penalties
Tax debt is the most important subject of tax administration, since it is a significant destabilizing economic component that affects the formation of state financial resources
We propose to consolidate the concept of “tax debt” in the Tax Code of the Russian Federation, which is understood as the aggregate of unfulfilled taxpayers, tax agents, payers of fees and insurance premiums in the period established by tax legislation for the payment of taxes, fees, insurance premiums, as well as accrued fees and penalties sanctions on them

Summary

INTRODUCTION

The tax code of the Russian Federation does not give a legal interpretation of the term “tax debt”, but offers only the concept of arrears, as the amount of tax or fee not paid in the period established by the legislation on taxes and fees (Article 11 of the RF Tax Code), which entails the accrual of penalties. Tax debt is the most important subject of tax administration, since it is a significant destabilizing economic component that affects the formation of state financial resources

RESULTS AND DISCUSSION

SUMMARY

CONCLUSIONS