Kazan (Volga region) Federal University, KFU
KAZAN
FEDERAL UNIVERSITY
 
TAX DEBT INDIVIDUAL CUSTOMERS IN THE RUSSIAN FEDERATION
Form of presentationArticles in international journals and collections
Year of publication2014
  • Salmina Svetlana Vitalevna, author
  • Khafizova Aygul Rustemovna, author
  • Bibliographic description in the original language Salmina S.V., Galimardanova Y.M., Khafizova A.R. Tax Debt individual Customers in the Russian Federation // Mediterranean Journal of Social Sciences(MCSER Publishing Rome-Italy), 2014, Vol.5 №24, pp.412-416.
    Annotation This article is devoted to topical issues of taxation of individuals and the resulting tax liabilities. Managing tax debt is of great importance as the macroeconomic conditions for the transition to sustainable development and improve competitiveness. In our opinion, the management of tax arrears - it's not only the performance of the tax authorities of their duties to collect the debt,but also the formation of the system of economic relations that arise between the state (local government), business entities and individuals regarding the payment of fees.
    Keywords tax, taxation,individuals, tax arrears,management of tax arrears
    The name of the journal Mediterranean Journal of Social Sciences
    Please use this ID to quote from or refer to the card https://repository.kpfu.ru/eng/?p_id=91442&p_lang=2

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