Evolution of the mechanism of recovery by enforcement of debt to the budget
https://doi.org/10.20914/2310-1202-2018-2-358-365
Abstract
The article describes the consistent development and major changes in the mechanism of forced debt collection by the tax authorities. The analysis of the current legislation, which established the presence of invariance in the terms of the application of measures of forced debt collection, which can be used by the taxpayer as a temporary measure to fill the existing deficit. Specific recommendations for taxpayers on interaction with the tax authorities in the presence of outstanding debt on mandatory payments, the use of which will provide the debtor with additional time and money to eliminate arrears on mandatory payments, and this without direct impact on the accounts of the organization.
About the Authors
S. N. Alekhin
UFNS of Russia in the Tula region
Dr. Sci. (Econ.), professor
Dr. Sci. (Econ.), professor
D. A. Levacheva
UFNS of Russia in the Tula region
head of Department of work with taxpayers
head of Department of work with taxpayers
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Review
For citations:
Alekhin S.N., Levacheva D.A. Evolution of the mechanism of recovery by enforcement of debt to the budget. Proceedings of the Voronezh State University of Engineering Technologies. 2018;80(2):358-365. (In Russ.) https://doi.org/10.20914/2310-1202-2018-2-358-365
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