Tax Debt: the Nature and Ways of Influencing Taxpayer for its Repayment

Abstract

Problem setting. The article investigates the essence of the category of «tax debt», establishing its relationship with other related categories, determining its construction and structural characterization of the effects that occur in the case of non-tax obligation. Consider means of influencing the taxpayers in case of proper and improper performance of tax obligation is performed classification means to ensure its implementation. Identify the characteristics of specific enforcement mechanisms duty and tax bases of installed applications. Article’s main body. Timely execution of tax obligation in full is the key to proper funding budgets. Last performed during the budget period for both revenues and expenditures because income taxes and taxes on time is extremely important. However, this goal can not always be achieved due to objective reasons of occurrence or existence of subjective factors. In this case, the budget receive less money, which leads to complication of the State and local budget expenditures. In the event of important tax debt as quickly as possible to extinguish it, which in practice apply mechanisms motivate taxpayers to pay off your tax debt. Conclusions and prospects for the development. The study ways to motivate the taxpayer has a tax debt, were given their classification defines the purpose and nature of each proposed recommendations to improve mechanisms to influence the behavior of taxpayers-debtors. As a result, emphasis was made on these fundamental points. First, a tax and legal sense, the term «tax liability» and «bond» refers to the amount of tax that taxpayers should pay to the budget. This term does not characterize the rights and obligations of relationships that is inherent to private law sectors. Second, the fundamental difference between the terms «tax liability» and «bond» that first applied in case of the tax obligation on time and in full, and the second – in the case of violation of the tax legislation and the emergence of the payer of the tax debt. Thirdly, the penalty is in addition to executing the enforcement of tax duties the compensation function. Fourth, the application for suspension mechanism taxpayers debit transactions occurs via the optional subject – court. Fifth, the rules for calculating fines applied to calculate fees for installment and deferred tax debt not only (tortious behavior), but the tax liability (law-abiding behavior).