Tax debt: problems, regional peculiarities and possible ways to reduce it (based on the materials of the Republic of Dagestan)

Mazika Musabekovna Imanshapieva
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Abstract

Identification of ways to reduce tax arrears is relevant in all countries of the world, since no country in the world can completely eradicate it and various measures are being taken to reduce it (voluntary and compulsory). In Russia, the issues of reducing tax and fee arrears are particularly relevant, since in a number of subjects of the Russian Federation the amount of tax and fee arrears is growing annually. As an example for a detailed study on this topic, the author considers such a subject of the Russian Federation as the Republic of Dagestan. The results of the study revealed that, despite the fact that measures aimed at reducing tax arrears are being implemented in the Republic of Dagestan, the amount of taxes and fees owed to the budget system of the Russian Federation continues to be significant (in the Republic of Dagestan, its amount is up to 25% of its own budget revenues) and recommendations for the implementation of measures aimed at reducing it in modern conditions.    The article discusses the directions for reducing tax arrears, suggests the implementation of measures aimed at improving the quality of tax administration and the effectiveness of forms and methods of tax control, increasing the level of debt collection, preventing the possibility of tax evasion, the use of a set of measures to recover tax debts, in accordance with the Tax Code of the Russian Federation, including with the participation of tax, law enforcement and judicial bodies, as well as creating favorable conditions for the development of small and medium-sized businesses, expanding the tax base, increasing investment activity and stimulating economic entities to obtain the status of a law-abiding taxpayer.
税收债务:问题、地区特点和可能的减少方法(基于达吉斯坦共和国的资料)
确定减少拖欠税款的方法对世界上所有国家都是有意义的,因为世界上没有一个国家能够完全消除拖欠税款,正在采取各种措施来减少拖欠税款(自愿和强制)。在俄罗斯,减少拖欠税费的问题尤其重要,因为在俄罗斯联邦的一些主题中,拖欠税费的数额每年都在增长。作为详细研究这一主题的一个例子,作者考虑了俄罗斯联邦的达吉斯坦共和国这样一个主题。研究结果表明,尽管达吉斯坦共和国正在实施旨在减少拖欠税款的措施,但拖欠俄罗斯联邦预算制度的税款和费用数额仍然很大(在达吉斯坦共和国,其数额高达其自身预算收入的25%),并建议在现代条件下执行旨在减少税款的措施。文章讨论了减少欠税的方向,建议执行旨在提高税收管理质量和税收控制形式和方法的有效性的措施,提高债务征收水平,防止逃税的可能性,根据俄罗斯联邦税法,包括在税务、执法和司法机构的参与下,采用一套措施来追回税款。同时为中小企业的发展创造有利条件,扩大税基,增加投资活动,刺激经济实体获得守法纳税人的地位。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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