The main directions of increasing the effectiveness of the waysof fulfilling the obligation to pay taxes and levies in the Russian Federation
One of the goals of the tax authorities is to ensure the payment oftaxes. Analysis of the main causes of the tax debt and how to ensure the obligation to pay taxes andfees that are used by tax authorities at the present stage in the Russian Federation, argues the need forappropriate changes in the mechanism of enforcement of tax obligations. In order to improve performancemeasures for the recovery of tax arrears in the article suggests measures to change the mechanismof how to ensure obligations to pay taxes and fees.
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Keywords
налог, взыскание налогов, налоговая задолженность, механизм, tax, tax collection, tax debt, mechanismAuthors
| Name | Organization | |
| Zhalonkina Irina Yu. | National Research Tomsk State University | jalonkina-i@sibmail.com |
References
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