Tax debt and ways of reducing it

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.