IMPROVEMENT OF SYSTEM OF CONTROL OF TAX DEBT IN THE RUSSIAN FEDERATION
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.
About the Authors
R. I. Shumyatskiy
Siberian Institute of Management – Branch RANEPA;
Novosibirsk State University of Economics and Management
Russian Federation
Shumyatskiy Roman I., PhD in Economics, Associate Professor, Head of Department
Russian Federation
Shumyatskiy Roman I., PhD in Economics, Associate Professor, Head of Department
A. S. Zvereva
Siberian Institute of Management – Branch RANEPA
Russian Federation
Zvereva Anastasiya S., postgraduate, Siberian Institute of Management – Branch RANEPA, Novosibirsk
Russian Federation
Zvereva Anastasiya S., postgraduate, Siberian Institute of Management – Branch RANEPA, Novosibirsk
References
1. Dashibylova S.V. Zadolzhennost’ po nalogam i sboram: pokazateli i ih harakteristika (na primere Sibirskogo federal’nogo okruga) // Finansovaja, nalogovaja i kreditnodenezhnaja politika. 2015. № 2. P. 34–42.
2. Zhemchuzhnikova I.V.Vzyskanie nalogovyh nedoimok v Rossijskoj Federacii: ponjatie, mehanizm, napravlenija sovershenstvovanija // Nalogi i finansy. 2012. № 3. P. 19–33.
3. Mutalimova P.M. Uregulirovanie nalogovoj zadolzhennosti: kompleksnoe reshenie // Rossijskoe predprinimatel’stvo. 2012. № 22 (220). P. 190–194.
4. Shumjackij R.I. Uregulirovanie nalogovoj zadolzhennosti organizacij: dis. … kand. jekon. nauk: 08.00.10. Novosibirsk, 2007. 192 p.
Review
For citations:
Shumyatskiy R.I., Zvereva A.S. IMPROVEMENT OF SYSTEM OF CONTROL OF TAX DEBT IN THE RUSSIAN FEDERATION. Vestnik NSUEM. 2016;(2):156-162. (In Russ.)
Email this article 
