IMPROVEMENT OF SYSTEM OF CONTROL OF TAX DEBT IN THE RUSSIAN FEDERATION
R.I. Shumyatskiy1,2, A.S. Zvereva1
1Siberian Institute of Management - Branch RANEPA, Str. Nizhegorodskaya, 6, Novosibirsk, 630102
2Novosibirsk State University of Economics and Management, Str. Kamenskaya, 56, Novosibirsk, 630099, Russia
Keywords: налоговая задолженность, недоимка по налогам и сборам, управление налоговой задолженностью, урегулирование налоговой задолженности, оценка эффективности управления налоговой задолженностью, оценка деятельности налоговых органов, классификация форм урегулирования налоговой задолженности, tax debt, shortage on taxes and fees, management of tax debt, settlement of tax debt, assessment of effectiveness of management of tax debt, assessment of performance of tax authorities, classification of forms of settlement of tax debt
Abstract
The article examines the system of settlement of tax debt, the revised classification of the forms of settlement of debt on taxes and fees of organizations is presented, it is shown that it is reasonable to differentiate tax debt by types for assessment of activity of tax authorities, the technique of assessment of effectiveness of management of tax debt is offered, scientific and practical recommendations on improvement of management of tax debt of organizations are developed.
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