ANALYSIS OF TAX DEBTS TO THE BUDGET SYSTEM OF THE RUSSIAN FEDERATION, MEASURES FOR PREVENTION OF TAX CRIME
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Author(s): | Kalacheva O. S., Vikhlyantseva N. A., |
| Number of journal: | 1(38) | Date: | February 2017 |
| Annotation: | The article examines the tax debt as one of the major destabilizing socio-economic factors of the state economics, and a significant amount of debt on taxes and levies in the Russian Federation continues to be a serious problem limiting the financial resources of the state. The article analyses and assesses the structure and dynamics of arrears of taxes and levies in the Russian Federation for 2013–2015. The causes that directly impact the debt of the taxpayers on taxes and duties are defined, among which the economic reasons are the most significant ones. Possible methods of prevention and suppression of tax offenses and crimes are proposed. |
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| Keywords: | tax, tax administration, Federal budget, tax arrears, tax offence, tax collection, tax crime, taxpayer, tax control, tax authorities. |
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| For citation: | Kalacheva O. S., Vikhlyantseva N. A. Analysis of tax debts to the budget system of the Russian Federation, measures for prevention of tax crime// Business. Education. Law. Bulletin of Volgograd Business Institute. 2017. No. 1 (38). P. 85–88. |
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