Importance Tax revenues assume great importance while generating regional budget revenues. They comprehensively impact the territories' socio-economic development. Taxes combine in an integrated package solving of public and social problems at different levels, as well as objectives of commercial organizations and individuals. Therefore, tax debt incurrence is a factor, which negatively impacts the tax revenue trend. Tax debt negatively impacts the current reproduction processes, which determine the need for a more detailed study of this phenomenon in order to identify trends and key impact factors. Making an analysis of the "tax arrears" definition, I infer that the definition characteristics significantly differ. Objectives The paper aims to analyze the dynamics and to identify the key factors shaping the Central Federal District territory tax debt. An analysis was conducted based on the data compiled by the Federal State Statistics Service and the Federal Tax Service. Tax-based indicators for 2006-2013 were used for the research. Methods The paper presents a dynamics analysis of relative indexes of debt ratios pertaining taxes and levies, fines and tax penalties, and it also provides a ranking of regions in terms of per capita debt position for a number of years. In the article, I put forward a number of preconditions, which economically substantiate the reasons for the researched indicator formation. The followed-up correlation analysis results confirmed a portion of assumptions. Building a regression model of the researched debt became the follow-up step of the research. Results The analysis enabled to conclude that an indicator formation is associated with the combined impact of internal and external factors on an entity's operation. Conclusions and Relevance Thus, the problem of indebtedness is of complicated nature, and it requires the use of regulatory instruments, not only at the microlevel, but at meso- and macrolevels as well.
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