Home  Journals  Regional Economics: Theory and Practice  27(354) - 2014 July

The assessment of efficiency of tax debts collection a in the Republic of Dagesta

Available online: 10 July 2014

Subject Heading: BUDGETARY REGULATION

JEL Classification: 

Pages: 14-18

The article notes that the tax authorities of the Republic of Dagestan considerably improved efficiency of debt repayment on all forms of collecting, including bankruptcy procedures. The efficient tax administration and adopting a set of measures for collecting tax debts provided for by the Tax code of the Russian Federation are the main reserve to reduce the dependence on subsidies of the budget of Dagestan and the elimination of its deficit. The authors prove that this can be achieved without increasing the tax burden, through comprehensive development of tax administration, including management measures and debt collection.

Keywords: tax debt, arrears, tax audit, sanctions, collection orders

References:

1. Giraev V.K. Restrukturizatsiya zadolzhennosti po nalogam i sboram [Restructuring debts for taxes and duties: a course of lectures]. Makhachkala, Dagestan State Technical University Publ., 2011, 108 p.
2. Peronko I.A., Gorelko A.I. Teoriya i istoriya nalogooblozheniya [Theory and history of taxation]. Krasnodar, Feniks-2000 Publ., 2008, 512 p.

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ISSN 2311-8733 (Online)
ISSN 2073-1477 (Print)

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