Home  Journals  Financial Analytics: Science and Experience  2(352) - 2020 April-June

Tax debt as a threat to the economic security of the Russian Far East

Received: 27 January 2020

Received in revised form: 12 February 2020

Accepted: 27 February 2020

Available online: 28 May 2020

Subject Heading: Tax regulation

JEL Classification: Н30, P43, R11

Pages: 216–242

https://doi.org/10.24891/fa.13.2.216

Subject. The article addresses the tax liabilities of taxpayers registered in the subjects of the Far Eastern Federal District, which should be paid to the consolidated budget of the Russian Federation, as well as the factors of the said debt growth.
Objectives. Our aim is to assess the level of tax debt of regions of the Russian Far East and identify the correlation between the factors and the amount of tax debt.
Methods. The study rests on methods of analysis, generalization, grouping, systematization, and the correlation and regression analysis.
Results. We analyzed the level of tax debt for the entire Far Eastern Federal District and by region, identified factors affecting the growth of tax debt therein. The paper assesses the structure of tax debt by type of taxes and activity of debtors. The unveiled factors may help control changes in the size of tax debt in the Russian Far East and develop effective measures to improve the debt collection.
Conclusions. The study shows that there is an increase in the tax debt in the regions of the Russian Far East, in the VAT in particular. The factor analysis revealed that the volume of sales of wholesale enterprises, investment in fixed capital, the consumer price index have the largest impact on the amount of tax debt.

Keywords: tax debt, tax revenue, tax security, formation of tax debt, ranking of regions

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