The reasons for the arrears of taxes and fees. The concept of tax arrears and its difference from arrears Arrears in taxes and fees reasons

Introduction

Chapter 1. Theoretical aspects of arrears of taxes and fees

1.1 The concept of tax and levy arrears

1.2 Reasons for tax arrears

1.3 Tax authorities as a state structure initiating the collection of tax arrears

Chapter 2. General procedure for the settlement of tax arrears

2.1 Fulfillment of the tax obligation, methods of ensuring it

2.2 Methods and tools for the settlement of tax debt

2.3 The mechanism of collection, the main stages and the algorithm of the functioning of the mechanism for the collection of debts on taxes, fees, penalties and fines

Chapter 3. Analysis of the level of tax arrears in the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 8 for the Saratov Region and proposals for improving the efficiency of work on its settlement

3.1 General characteristics of the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 8 for the Saratov Region

3.2 Basic provisions on the Debt Settlement Department of the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 8 of the Saratov Region

3.3 Analysis of the effectiveness of the implementation of a set of measures to reduce the level of tax arrears in the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 8 in the Saratov region

3.4 Proposals to improve the efficiency of work on the settlement of tax arrears in the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 8 of the Saratov Region

Conclusion

Bibliographic list

Applications

Introduction

Tax collection is one of the basic conditions for the existence of the state, development of society, economic and social prosperity. Not a single state has yet been able to do without taxes, because to fulfill his functions to meet social needs, he needs a certain amount of money. Russian experience and world practice show that over 70% of state budget revenues are tax payments.

Today, the problem of organizing effective tax control in Russia, which is an important means of protecting property interests of both private owners and the state, is especially urgent and intractable. An indispensable condition for the efficient functioning of the entire system of tax control is the efficiency of the tax authorities, ensuring the formation of the revenue side of the country's budget.

The relevance of the chosen topic of the thesis is due to the fact that at present there is a persistent problem of non-payments to the budget and off-budget funds, which results in a shortfall in funds from the state budget and the formation of arrears.

The degree of elaboration of the problem. The issues of timely and complete fulfillment of the obligation to pay taxes and fees were reflected in the works of A.D. Ayushieva, M.E. Verstova, Yu.M. Berezkina, A.B. Paskacheva, A.I. Kozyr, A.P. Kireenko.

On tax law, this issue is addressed in the works of A. Bryzgalin, D.V. Vinnitsky, G.V. Petrova, S.G. Pepelyaeva, E.A. Rovinsky, A.S. Titova, Ts.A. Yampolsky.

The aim of the thesis is to study the theoretical foundations of the tax debt collection mechanism, analyze the level of tax and levy debt and develop proposals for its settlement. To achieve this goal, the following tasks were set and solved:

to study the essence of the concept of "tax and duty debt";

investigate the causes of tax arrears;

consider structural divisions within the tax authorities of the Russian Federation that collect tax debts;

study the methods, tools and mechanism for collecting tax arrears;

analyze the effectiveness of the implementation of a set of measures to reduce the level of tax arrears in the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 8 in the Saratov Region

The subject of the research is the relationship between the state and taxpayers, reflecting the occurrence of debts on taxes and fees, as well as on accrued fines and penalties for taxpayers-debtors.

The object of the research is the effectiveness of work on the settlement of tax arrears in the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 8 of the Saratov region.

The theoretical and practical significance of the study is considered on the example of the full and timely application of legislation in the field of collection of arrears on taxes and fees.

The research methods are theoretical analysis of literature, analysis of work experience on a given topic, interviews, survey, analysis of the legal framework of the study, analysis of documentation.

The theoretical and methodological basis of the study was the work of domestic scientists on the problems of economics and finance, taxation and the construction of effective tax systems. The information base is publications on selected topics; statistical reporting data on the main indicators of the functioning of the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 8 for the Saratov region in terms of settlement of debts on taxes and fees, legal and legislative acts of the Federal and regional levels.

The thesis consists of an introduction, three sections, a conclusion, a bibliography and annexes.

tax debt collection fee

Chapter 1. Theoretical aspects of arrears of taxes and fees

1.1 The concept of tax and levy arrears

The definition of the concept of tax arrears directly follows from the definition of the concepts of tax, arrears, tax arrears, as well as the procedure for collection. In accordance with Article 57 of the Constitution of the Russian Federation "everyone is obliged to pay legally established taxes and fees." However, it should be noted that not any tax established and introduced in a particular territory according to the will of the state or territorial-administrative entity, expressed in the corresponding act, gives rise to the emergence of the persons indicated in it as taxpayers the obligation to pay such tax. The main criterion is the legality of the establishment of a new tax or levy. In 1997, the Constitutional Court of the Russian Federation, in one of its decisions, officially clarified the content of Article 57 of the Constitution of the Russian Federation: by direct listing in the tax law of the essential elements of the tax liability ".

The obligation to pay taxes, enshrined in the Constitution of the Russian Federation, applies to all taxpayers as an unconditional requirement of the state. The constitutional principle of paying legally established taxes is disclosed in clause 1 of article 17 of the Tax Code of the Russian Federation. The specified paragraph lists the elements of taxation, in the determination of which, in aggregate, the tax can be considered established by the legislator. The specified provisions of Article 17 of the Tax Code of the Russian Federation correspond to the basic principles of tax law - the principle of legality and certainty of the tax liability. These principles are enshrined in the provisions of clause 6 of article 3 of the Tax Code of the Russian Federation, according to which "when establishing taxes, all elements of taxation must be determined", as well as in the provision of clause 5 of article 3 of the Tax Code of the Russian Federation, according to which "no one the obligation may be imposed to pay taxes and fees, as well as other fees and payments that have the signs of taxes and fees established by the Tax Code of the Russian Federation that are not provided for by the Tax Code of the Russian Federation or established in a different manner than is determined by the Tax Code of the Russian Federation. "

The obligation to pay a specific tax or fee is imposed on the taxpayer from the moment the circumstances established by the legislation on taxes and fees arise, providing for the payment of this tax or fee, and must be fulfilled within the time period established by tax legislation for each specific tax or, if there is such a desire, ahead of schedule. The fulfillment of such a duty is ensured by the force of state coercion, carried out by the tax authorities, and, if necessary, by other state authorities. Failure to fulfill or improper fulfillment of the obligation to pay tax within the time period established by the legislation on taxes and fees leads to the formation of a taxpayer's debt to budgets of various levels and state extra-budgetary funds.

The procedure for fulfilling the obligation to pay taxes and fees is determined by Articles 44-60 of Chapter 8, Part 1 of the Tax Code of the Russian Federation.

In case of non-payment of taxes and fees, as well as accrued for non-payment of fines and penalties, the taxpayer has arrears and arrears.

The term "arrears" is used in a special meaning defined by clause 2 of article 11 of the Tax Code of the Russian Federation: arrears are the amount of tax or the amount of due not paid within the period established by the legislation on taxes and fees.

Article 59 of the Tax Code of the Russian Federation, the term "debt" is used in relation to penalties, fines on them.

But in a number of cases the legislator uses the concept of "debt", the content of which is similar to the concept of arrears. When determining the content of a claim for payment of tax and duty, clause 4 of article 69 of the Tax Code of the Russian Federation states that the claim for payment of tax must contain information about the "amount of tax debt." At the same time, clause 2 of this article states that a claim for payment of tax is sent to the taxpayer if he has arrears.

Tax debt arising from the change in the deadline for the fulfillment of the tax obligation, in the material sense, is the amount of unpaid taxes and fees, as well as the amount of accrued interest.

Some researchers introduce into the concept of debt, in addition to arrears, penalties accrued for late payment of tax, as well as the amount of unpaid fines.

A fine is a tax sanction for violation of legislation on taxes and fees. In its economic essence, a fine acts not as a tax arrears, but as a punishment for non-payment. A striking example of this is the fines imposed on the officials of the organization (manager, chief accountant). These sanctions have a personal relationship to employees of the organization, guilty of committing

With regard to the inclusion of penalties in tax arrears, a similar conclusion can be drawn as for fines. Penalty interest should be considered as an additional payment designed to compensate for the loss of the state treasury as a result of not receiving tax amounts on time in the event of a delay in tax payment. A significant point here is the definition of penalty interest as an additional payment and an indication of its compensatory properties.

The conclusion on this paragraph is that the content of the concept of "debt" is similar to the concept of arrears, and in the general case is the amount of unpaid tax payments, penalties, fines on them. At the same time, the debts of the organization associated with penalties and accrued interest should be considered not as elements of tax arrears, but as arrears of fines and penalties, respectively. Thus, the structure of tax arrears, including arrears and increased by the amount of deferred and deferred payments, as well as the amount of payments temporarily suspended for collection, fully reflects the economic content of tax arrears.

1.2 Reasons for tax arrears

S. B. Pronin and M.S. Pronin, the causes of tax arrears are divided into three groups: economic, organizational and legal, and moral and psychological reasons.

Economic reasons - these include macroeconomic, intra-industry and microeconomic reasons. The main macroeconomic reason is the heterogeneity of the economic development of certain sectors of the Russian economy, regions and types of economic activity in terms of the income they receive. The reasons for the microeconomic level are rooted in the activities of the organization itself and are caused, first of all, by unsatisfactory management and weak financial control, poor quality of accounting and tax accounting.

Organizational and legal reasons are the lack of sufficient number and technical equipment of the structures involved in the debt collection process, the still existing difficulties in the interaction of these structures, as well as a different, often very low level of work of territorial tax authorities that affect tax discipline and tax collection.

The reasons for the moral and psychological nature are the absence of an internal tax culture, the lack of awareness of the inevitability of debt collection, where a fairly large number of heads of enterprises and organizations believe that full payment of taxes and a successful business are incompatible concepts.

A significant number of heads of enterprises and organizations adhere to the opinion prevailing in society that the full payment of taxes and a successful business are incompatible concepts. And when the tax authorities charge additional significant sums to such managers and bring them to administrative and criminal liability, they make every effort not to pay off the resulting debts. At the same time, practice shows that such attempts to avoid paying taxes do not lead to anything good, especially if they are not based on knowledge of legal norms.

Let us consider more specific reasons for the formation of tax arrears under the influence of the crisis factors of the modern economy. The initial reasons for the emergence of tax debt of business entities to the budgets of all levels was the deterioration of the financial condition of taxpayers, as a result of the general economic crisis in the country.

The growth of non-payments was also facilitated by the low efficiency of the judicial system, the level of tax discipline of enterprises-taxpayers and other socio-economic reasons.

In addition to general economic reasons affecting the formation of tax arrears, it is necessary to highlight specific reasons for the organizational and managerial nature of the actions of tax authorities. Specific factors contributing to the growth of tax arrears can be divided into three main blocks:

debt, in the form of the amount of additional taxes assessed as a result of tax control measures;

non-payment of current (advance) payments;

debt accepted in connection with a change in the place of registration of the taxpayer.

Analysis of the influence of specific reasons contributing to the growth of tax arrears showed that the main share in the total tax arrears falls on additional taxes, penalties, fines on acts of tax audits.

The presence of debt, the right to recover, which has been lost by the tax authorities, is the most negative factor in the tax administration system. The main reason for the loss of the right to collect debt is a violation of the terms provided for by the Tax Code, both when sending claims for payment in accordance with Articles 69, 70 of the Tax Code of the Russian Federation, and when deciding on the collection of taxes, fees, penalties, fines in accordance with Art. .46, 47, 48 of the Tax Code of the Russian Federation.

Statistical data show that the amount of debt hopeless to collect, formed at the previous place of registration of taxpayers, is approximately 65 - 69% of the total amount of the debt paid, and the debt, the right to collect, which was lost in the process of transferring documents from the previous place of registration of taxpayers is 1- 4%.

The given data on the significant amount of tax arrears persisting over the past years, both in the Russian Federation as a whole and in its individual districts, indicate that the existing organizational and economic mechanism for collecting total tax arrears is not effective enough.

Thus, the variety of reasons for the formation of tax arrears requires an integrated approach to their elimination, including changes in tax legislation. At the same time, the state, using various mechanisms, can and should regulate the amount of tax arrears in order to avoid negative consequences for the country's economy. Analysis of the causes of tax arrears makes it possible not only to classify the causes of the emergence and growth of non-payments, but also to determine some measures to eliminate them.

According to this paragraph, it should be concluded that the tax debt of organizations was formed under the influence of various reasons, which at one time or another, to a greater or lesser extent, influenced its value. These general reasons, influencing the emergence of the total tax debt, contain economic, organizational, legal, moral and psychological dependencies.

1.3 Tax authorities as a state structure initiating the collection of tax arrears

Federal Tax Service of the Russian Federation and its territorial bodies - departments of the Federal Tax Service of the Russian Federation for the constituent entities of the Russian Federation, interregional inspections of the Federal Tax Service of the Russian Federation, inspections of the Federal Tax Service of the Russian Federation for districts, districts in cities, cities without regional divisions, inspections of the Federal Tax Service services of the Russian Federation at the interdistrict level, form a single centralized system of tax authorities.

According to the Tax Code of the Russian Federation, the duties of the tax authorities include monitoring compliance with the legislation on taxes and fees, as well as the regulatory legal acts adopted in accordance with it. To accomplish this task, the tax authorities purposefully and on an ongoing basis carry out measures to strengthen tax control and carry out systematic work to collect arrears. The tax authorities are a state structure, one of the main functions of which is to record tax and levy arrears, make decisions on the collection of tax arrears from organizations and cancel these decisions.

The tax system of Russia consists of three parts: federal taxes and fees are established by the Tax Code and are obligatory for payment throughout the country; regional taxes and fees are established by the Tax Code and the laws of the constituent entities of the Federation, are introduced in accordance with the Code and are obligatory for payment on the territory of the respective constituent entities of the Federation; local taxes and fees are established by the Tax Code and regulatory legal acts of the representative bodies of local self-government, are enforced in accordance with the Code and are obligatory for payment in the territories of the respective municipalities.

The Federal Tax Service is under the jurisdiction of the RF Ministry of Finance. The Federal Tax Service carries out its activities directly and through its territorial bodies in cooperation with other federal executive bodies, executive bodies of the constituent entities of the Russian Federation, local self-government bodies and state extra-budgetary funds, public associations and other organizations.

The Federal Tax Service of Russia and its territorial bodies: the administration of the Federal Tax Service of Russia for the constituent entities of the Russian Federation, the Interregional Inspectorates of the Federal Tax Service of Russia, the Inspectorate of the Federal Tax Service of Russia for regions, districts in cities, cities without regional division, the Inspectorate of the Federal Tax Service of Russia at the inter-regional level constitute a single centralized system of tax authorities.

Structural units performing functions related to the collection of debts on taxes and fees from organizations and enterprises exist at each level (Fig. 1).

Rice. 1 Structural divisions within the tax authorities of the Russian Federation that collect tax debts

In the structure of the Federal Tax Service of the Russian Federation, there is a Department for Settlement of Debts and Ensuring Bankruptcy Procedures. In accordance with the Order of the Federal Tax Service of the Russian Federation dated October 14, 2004 No. SAE-3-15 / [email protected] the competence of this department includes issues related to the organization and monitoring of the dynamics of debt and the effectiveness of measures to resolve it, and also performs the functions of: developing planned targets for mobilizing revenues to the federal budget through debt settlement; on the development of legislative and other normative acts on the settlement of arrears and the implementation of consolidated and analytical work on the issue of the uniform application of these acts in terms of measures for the settlement of tax arrears.

Departments for settlement of debts of the Inspectorate of the Federal Tax Service of the Russian Federation for a district, a district in a city, a city without a district division and the Interdistrict level have been assigned functional responsibilities.

Interregional inspectorates for work with the largest taxpayers also have debt settlement departments in their structure. They are engaged in monitoring the state, dynamics and reasons for the formation of tax arrears and issues of settlement of these arrears. Only the Interregional Inspectorates for Federal Districts do not have structural divisions for debt settlement.

The materials considered in this paragraph allow us to draw a conclusion about the structure of the Federal Tax Service of the Russian Federation and its territorial bodies, which is responsible for recording and collecting tax and duty arrears. The main structural subdivisions, which are directly defined by functional responsibilities for dealing with arrears, are Departments for settlement of debts of the Inspectorate of the Federal Tax Service for a district, a district in a city, a city without a district division and the Interdistrict level. The exception is the Interregional Inspectorates for Federal Districts, which do not include such departments.

This chapter discusses the basic concepts of tax arrears, the reasons for its occurrence, as well as the structural divisions of tax authorities responsible for the settlement of tax arrears.

Chapter 2. General procedure for the settlement of tax arrears

2.1 Fulfillment of the tax obligation, methods of ensuring it

Clause 1 of Article 44 of the Tax Code of the Russian Federation determines that the obligation to pay a tax or fee arises, changes and terminates if there are grounds established by the Tax Code of the Russian Federation or another act of legislation on taxes and fees.

Tax obligation is an attitude regulated by the norms of law, within the framework of which the fulfillment of the constitutional obligation to pay tax takes place.

Tax liability in a broad sense includes the entire set of duties and rights; in its content, several main blocks can be distinguished:

the obligation to register a taxpayer with a tax authority and maintain tax records;

obligation to pay taxes and fees;

the obligation to draw up, submit and store tax reports.

Central to the content of the tax obligation is the obligation to pay taxes and fees. It is she who is identified with tax liability in the narrow sense. The category "obligation to pay taxes and fees" has found its legal embodiment in the Constitution of the Russian Federation and the Tax Code of the Russian Federation.

The obligation to pay tax - the only one in the system of taxpayer obligations - is of a constitutional and legal nature. Article 57 of the Constitution of the Russian Federation establishes that "everyone is obliged to pay legally established taxes and fees."

In accordance with Article 44 of the Tax Code of the Russian Federation, the tax obligation is terminated:

) with the payment of tax (due) by the taxpayer;

) with the emergence of other circumstances with which the tax legislation connects the termination of the tax obligation;

) with the death of the taxpayer or with the recognition of him as deceased;

) with the liquidation of the taxpaying organization.

As a general rule, a tax obligation is terminated by its proper execution, that is, when the tax is paid by the taxpayer on time and in full.

Clause 2 of Article 45 of the Tax Code of the Russian Federation defines other circumstances entailing the termination of tax obligations, which include: withholding tax by a tax agent; Articles 46-48 of the Tax Code of the Russian Federation - compulsory collection of tax at the expense of non-cash funds or other property of the taxpayer; Article 50 of the Tax Code of the Russian Federation payment of the tax of a reorganized organization by its successor; payment of tax by a person authorized by the guardianship and trusteeship body for a missing taxpayer - clause 1 of article 51 of the Tax Code of the Russian Federation; Clause 2 of Article 51 of the Tax Code of the Russian Federation - payment of tax by a guardian for an incapacitated taxpayer; Article 59 of the Tax Code of the Russian Federation - writing off bad tax debts; Article 74 of the Tax Code of the Russian Federation - payment of tax by the surety for the taxpayer; Art. Article 78.79 of the Tax Code of the Russian Federation - offset of the excessively paid or excessively collected tax amount against forthcoming payments.

The Tax Code of the Russian Federation contains the following closed list of ways to ensure the fulfillment of the obligation to pay taxes and fees: property pledge, surety, penalty interest, suspension of operations on bank accounts, seizure of taxpayer's property.

Methods for ensuring the fulfillment of obligations to pay taxes and fees are legal restrictions of a property nature that create conditions for ensuring the fiscal interests of the state.

Chapter 11 of the Tax Code of the Russian Federation establishes the legal regimes of measures to ensure the fulfillment of obligations to pay taxes and fees, which include:

Pledge of property (Article 73 of the Tax Code of the Russian Federation):

The property pledge is formalized by an agreement between the tax authority and the pledger. The pledger can be either the taxpayer himself or the payer of the fee, or a third party.

The subject of a pledge may be property in respect of which a pledge may be established under the civil legislation of the Russian Federation, unless otherwise provided by this article.

The subject of pledge under an agreement between the tax authority and the pledger cannot be the subject of pledge under another agreement.

In the event of a pledge, the property may remain with the pledger or be transferred at the expense of the pledger to the tax authority (pledgee) with the latter being charged with the obligation to ensure the safety of the pledged property.

Guarantee (Article 74 of the Tax Code of the Russian Federation):

A surety. A tax liability in the event of a change in the timing of its performance can be secured by a surety.

According to this article, the guarantor is obliged to the tax authorities to fulfill in full the taxpayer's obligation to pay taxes, if the latter does not pay the due amount of tax and corresponding penalties within the prescribed period.

The guarantor can be a legal entity or an individual. For one obligation to pay tax, the simultaneous participation of several guarantors is allowed.

The surety is drawn up in accordance with the Civil Code of the Russian Federation by an agreement between the tax authority and the surety (Article 362 of the Civil Code of the Russian Federation).

If the taxpayer fails to fulfill the obligation to pay tax secured by the surety, the surety and the taxpayer shall be jointly and severally liable. Forced collection of tax and due interest from the surety is carried out by the tax authority in a judicial proceeding.

The guarantee of the observance of the rights of the surety in tax relations is the obligation of the tax authorities to provide, at the request of the surety, documents confirming the fact of the taxpayer's failure to fulfill the tax obligation, as well as the amount of arrears arising.

Bank guarantee (article 74.1 of the Tax Code of the Russian Federation)

A bank guarantee may be used to ensure the fulfillment of the obligation to transfer tax when the deadline for its payment is changed.

The Tax Code of the Russian Federation has been supplemented with a new article 74.1 "Bank guarantee". It will enter into force on October 1, 2013 (part 2 of article 6 of the Law). According to the amendments, the bank guarantee ensures the fulfillment of the obligation to pay taxes and fees. It can be applied, including when changing the timing of their payment (clause 5 of article 61, clause 1 of article 72 of the Tax Code of the Russian Federation). For example, when providing a deferral or installment plan.

Article 74.1 of the Tax Code of the Russian Federation establishes requirements for banks, whose guarantees can be used for tax purposes (clause 3 of Article 74.1 of the Tax Code of the Russian Federation). In particular, such credit institutions must:

have a license issued by the Central Bank of the Russian Federation to carry out banking operations and carry out banking activities for at least five years;

have their own funds (capital) in the amount of at least 1 billion rubles.

In addition, this article provides for the requirements for the bank guarantees themselves (clause 5 of article 74 of the Tax Code of the Russian Federation). Let's list some of them:

the bank guarantee must be irrevocable and non-transferable;

the period of validity of the bank guarantee must expire no earlier than six months from the date of expiry of the period established for the fulfillment of the obligation to pay tax secured by this guarantee;

the amount for which the bank guarantee was issued must ensure that the guarantor fulfills the taxpayer's obligation to pay tax and corresponding penalties.

Penalty (Article 75 of the Tax Code of the Russian Federation)

Penalty interest is the amount of money that the taxpayer must pay in the event of a delay in the payment of taxes and fees.

The amount of the corresponding penalty interest shall be paid in addition to the amount of tax or duty due and regardless of the application of other measures to ensure the fulfillment of the obligation to pay the tax or duty, as well as measures of responsibility for violation of the legislation on taxes and duties.

Penalty interest is calculated for each calendar day of delay in payment, starting from the day following the day of the expiry of the settlement period for taxes and fees.

The penalty for each day of delay is determined as a percentage of the unpaid tax or fee.

The interest rate of interest is taken equal to 1/300 of the refinancing rate of the Central Bank of the Russian Federation in force at that time.

Penalty interest is paid simultaneously with the payment of the tax and duty amounts or after payment of such amounts in full.

Penalties can be collected forcibly at the expense of the taxpayer's funds in bank accounts, as well as at the expense of other property of the taxpayer in the manner prescribed by Articles 46-48 of the Tax Code of the Russian Federation.

Suspension of transactions on bank accounts, as well as transfers of electronic funds of organizations and individual entrepreneurs (Article 76 of the Tax Code of the Russian Federation)

Suspension of the taxpayer's operations on bank accounts means the termination of all expenditure operations on the account. The limitation does not apply to payments, the order of execution of which according to the Civil Code of the Russian Federation precedes the execution of tax payments. The decision to suspend transactions on accounts is made by the head of the tax authority who sent the Claim for payment of tax, in case of non-fulfillment of the Claim. Such a decision can be made even if the taxpayer does not submit a declaration within two weeks after the end of the period. The decision of the tax authority to suspend transactions on the taxpayer's accounts is subject to unconditional and immediate implementation by the bank. As an example, the Decision is given: On the suspension in the bank of all debit transactions on the account of LLC "Expert" No. 28444 dated November 17, 2012 (Appendix 3) and Collection order No. 24884 dated November 17, 2012 in the amount of 265305.88 rubles (Appendix 4). The Bank is not responsible for the losses incurred by the taxpayer in this case. The bank has no right to open new accounts for this organization.

Arrest of property (Article 7 of the Tax Code of the Russian Federation)

Arrest of property. The seizure of property is a procedural way of ensuring the execution of the decision of the tax authority to collect tax. The legal essence of the seizure of property is to limit the ownership rights of the taxpayer-organization in relation to the property belonging to him.

The seizure of property is applied to taxpayers who do not fulfill their obligations to pay taxes and fees within the established time frame. A prerequisite for the application of this measure to ensure the decision of the tax authority is that the tax authorities have sufficient grounds to believe that an unscrupulous taxpayer will take measures to conceal property or will hide himself.

The rights to the seized property may be limited in whole or in part. Tax legislation as a guarantee of the observance of the rights of the owner-taxpayer establishes a limitation on the amount of seized property. Only that property that is necessary and sufficient for the fulfillment of the tax obligation is subject to arrest.

The decision to seize property is made in the form of a resolution by the head (his deputy) of the tax or customs authority. The same tax or customs authority that made it has the right to cancel this decision. The grounds for cancellation of the seizure of property is the termination of the taxpayer's obligation to pay taxes. The decision on the seizure of property can be canceled by a higher tax or customs authority, as well as by a court. The property seizure regime is terminated as a result of the compulsory execution of the tax obligation through the sale of this seized property.

In the conclusions on this paragraph, it should be noted that the tax obligation is the fulfillment of the constitutional obligation to pay taxes and is governed by the legal norms of the Russian Federation. All methods of ensuring the fulfillment of the tax obligation used by the tax authorities within the framework of the current legislation are considered.

2.2 Methods and tools for the settlement of tax debt

The main purpose of the mechanism for regulating tax arrears is to replenish tax payments to the budget system that have not been made in due time, to reduce the level of tax arrears by paying off arrears in taxes and fees, penalties and fines.

All methods and instruments for the settlement of tax arrears and other obligatory payments to budgets and state extra-budgetary funds, as well as penalties and tax sanctions, can be divided into three main groups - voluntary-declaring, notification-preventive and compulsory.

The first form provided for the declarative nature of the process based on presidential decrees and federal government decrees, which identified the appropriate methods: centralized offset (bilateral, multilateral), deferred payment of tax arrears, and restructuring of tax arrears. This form was applied by taxpayers on a voluntary basis during 1993-2002.

Part one of the Tax Code of the Russian Federation established, from January 1, 1999, a list of methods and instruments that regulate tax arrears in an area outside the voluntary application form.

The notification and warning form provides for the possibility of paying off the tax debts of organizations (full, partial) by offsetting overpaid (collected) amounts of tax payments. If it is impossible to cover the tax debt, the overpayment invoice, the tax authority prepares and sends to the taxpayer a claim for tax payment.

The notification and warning form includes the actions of the taxpayer to pay off the debt caused as a result of the tax authority sending a claim for payment of tax, indicating the amount of arrears and penalties and the deadline for fulfilling the claim, as well as measures to collect tax and ensure the fulfillment of obligations if the taxpayer ignores the claim.

In accordance with article 69 of the HK RF, the requirement to pay tax is a written notice of the unpaid amount of tax, as well as the obligation to pay the unpaid amount of tax within the prescribed period. The claim for the payment of tax must contain information on the amount of tax arrears, the amount of interest accrued at the time the claim was sent, the due date for payment of the tax established by the legislation on taxes and fees, the deadline for the fulfillment of the claim, as well as measures to collect tax and ensure the fulfillment of the obligation to pay tax which are applied in case of non-fulfillment of the claim by the taxpayer.

It is proposed to evaluate the effectiveness of the methods and tools used by the tax authorities within the framework of the notification and preventive form of the implementation of the mechanism for regulating tax arrears, it is proposed to use relative indicators - one generalizing and two particular ones.

The generalizing indicator expresses the ratio of the total amount of tax debt, repaid by the offset method and after receiving the claim, to the total tax debt to the budget system. The total tax debt includes tax arrears and fees, penalties and fines to budgets of all levels and state extra-budgetary funds.

The generalizing indicator consists of two private ones:

) the ratio of the amount of debt repaid after receiving the claim to the total tax debt to the budgetary system.

Failure to comply with the obligation to pay tax is the basis for the application of measures of compulsory execution of the obligation to pay tax.

A compulsory form is a duty to pay taxes that applies to all taxpayers. The taxpayer is not entitled to dispose of that part of his property or income, which in the form of a certain amount of money is subject to contribution to the treasury. Failure to pay tax on time must be compensated for by paying off the tax liability, full compensation for damage incurred by the state as a result of late payment of the tax. Therefore, the method of a security form is applied to the amount of tax not paid in time (arrears) - the accrual of penalties as compensation for losses of the state treasury as a result of shortfall in tax amounts in time in case of delay in tax payment.

Failure to comply with the obligation to pay tax is the basis for the application of enforcement measures for this obligation. In the event of non-payment or incomplete payment by the taxpayer of the tax within the prescribed period, the tax authority has the right to collect tax from the funds in the taxpayer's bank accounts. This measure is regulated by Article 46 of the Tax Code of the Russian Federation.

The decision on the collection is made after the expiration of the period established for the fulfillment of the obligation to pay tax, but not later than 60 days after the expiration of the time limit for the fulfillment of the claim to pay the tax. From the moment the tax authority makes a decision on the collection of arrears and penalties, the implementation of the compulsory form of collection begins.

The absence of property or income of the taxpayer, which can be foreclosed in terms of satisfying the requirements of the tax authorities, is the basis for the tax authorities to apply to the arbitration court with an application for declaring the debtor bankrupt in the manner and terms established by the Regulations on the procedure for filing claims for obligations to the Russian Federation in bankruptcy cases and in bankruptcy procedures approved by the Decree of the Government of the Russian Federation of May 29, 2004 No. 257.

The cancellation of bad debts in taxes and fees as a tool for regulating tax arrears is carried out by tax authorities in accordance with Article 59 of the Tax Code of the Russian Federation. The procedure for recognizing arrears and arrears in fines and fines as hopeless for collection and writing off of the federal amount is regulated by the Decree of the Government of the Russian Federation of 12.02.2001 No. 100 "On the procedure for recognizing arrears and arrears and arrears in fines and fines for federal taxes and fees as hopeless for collection and writing off. as well as arrears in insurance contributions to state off-budget funds, accrued penalties and fines "(with subsequent amendments and additions). Grounds for writing off debt:

· Liquidation of the enterprise;

The adoption by the court of an act according to which the tax authority loses the possibility of collecting arrears, arrears in fines, fines and interest due to the expiration of the established period for their collection, including the issuance of a ruling on the refusal to restore the missed deadline for filing an application to the court for the collection of arrears, debts for fines, fines and interest;

The presence of amounts of taxes, fees, penalties, fines and interest written off from the accounts of taxpayers, payers of fees, tax agents in banks, but not transferred to the budget system of the Russian Federation, if at the time of the decision on the recognition of these amounts as hopeless for collection and their write-off the respective banks have been liquidated.

The amount of debt remaining unpaid at the expense of the bankruptcy estate of the bankrupt organization (after the court ruling at the end of the bankruptcy proceedings), as well as the amount of bad debt written off, are reflected in the tax reporting forms.

The effectiveness of the methods and tools of the compulsory form of the mechanism for regulating tax debt is also proposed to be assessed by relative indicators: one generalizing and four private ones. The generalizing indicator expresses the ratio of the total amount of tax debt, forcibly collected and repaid by the taxpayer, to the total tax debt to the budget system. Its value is formed due to the degree of application of individual methods and tools.

They are characterized by particular indicators reflecting the effectiveness:

1.the effectiveness of the issuance of collection orders - the ratio of the amount of receipts collected in an indisputable manner to the amount of the issued collection orders;

2. the effectiveness of the issuance of an order on the seizure of property - the ratio of the amount of debt repaid after the receipt of the order to the amount of the order on the seizure of property (minus the withdrawn orders);

3. the effectiveness of enforcement proceedings - the ratio of the amount of debt repaid as a result of enforcement actions to the amount of initiated enforcement proceedings with the allocation of a share of voluntary repayment after notification of the taxpayer about the initiation of enforcement proceedings against him;

4. the effectiveness of bankruptcy procedures - the ratio of the amount of proceeds during the implementation of bankruptcy procedures to the amount of the debtor's accounts payable to the budget system.

From the foregoing, it should be concluded that the purpose of debt settlement is to reduce its aggregate size, for which three types of methods are used: voluntary-declaring, notification-preventive and compulsory. The effectiveness of these methods is analyzed using private indicators.

2.3 The mechanism of collection, the main stages and the algorithm of the functioning of the mechanism for the collection of debts on taxes, fees, penalties and fines

Ensuring the completeness and timely receipt of tax payments to the budget is the most important area of activity of tax authorities.

The specificity of the rights and obligations of participants in tax legal relations allows us to single out the circle of subjects of tax legal relations with tax arrears, which arises as a result of non-fulfillment or untimely fulfillment of the obligation to pay a legally established tax or fee, as well as when a tax offense is committed. In this case, it is required to note that failure to fulfill or untimely fulfillment of the obligation to pay legally established taxes or fees is illegal, guilty and punishable. Consequently, the subject of a tax legal relationship that has tax arrears is the subject of a tax offense.

The mechanism for collecting tax arrears includes:

The main goal of the mechanism for regulating tax arrears is to pay off arrears in taxes and fees, fines and fines and, on this basis, to replenish tax payments to the budget system that have not been made in due time, and to reduce the level of tax arrears.

The process of collecting tax debts from organizations is quite lengthy and complicated.

In accordance with Article 69 of the Tax Code of the Russian Federation, a written notification to the taxpayer about the unpaid amount of tax, as well as the obligation to pay the unpaid amount of tax within the specified period, is recognized as a requirement to pay tax.

In accordance with article 70 of the Tax Code of the Russian Federation, a claim for payment of tax is sent to the taxpayer no later than three months from the date of the arrears detection. This document can be considered using the example of Requirement No. 14284 of 25.10.2012 on the payment of VAT, presented in Appendix 1.

The claim for payment of tax must be fulfilled within 10 calendar days from the date of its receipt, if a longer period is not specified in this claim.

If the taxpayer has not complied with the Request for payment of taxes or fees, the tax authority makes a Decision on the collection of the tax or fee. An example of this document is Decision No. 21262 of 11/17/2012 On the collection of taxes, fees, as well as penalties, at the expense of the funds of LLC "Expert", presented in Appendix 2.

Tax collection is carried out by the decision of the tax authority (hereinafter - the Decision on collection) by sending on paper or in electronic form to the bank in which the accounts of the taxpayer (tax agent) - organization or individual entrepreneur are opened, the order of the tax authority to write off and transfer to the budget the system of the Russian Federation of the necessary funds from the accounts of a taxpayer (tax agent) - an organization or an individual entrepreneur.

The decision on the collection is made after the expiration of the period specified in the claim for payment of tax, but not later than two months after the expiration of the specified period. The decision on collection, made after the expiration of the specified period, is considered invalid and is not subject to execution. In this case, the tax authority may apply to the court to collect the tax due from the taxpayer (tax agent) - organization or individual entrepreneur. The application can be filed with the court within six months after the expiration of the deadline for the fulfillment of the claim for payment of tax. A missed deadline for filing an application for a good reason may be restored by the court.

The decision on collection is brought to the attention of the taxpayer (tax agent) - an organization or an individual entrepreneur within six days after the said decision is made.

If it is impossible to deliver the Decision on collection to the taxpayer (tax agent) against receipt or transfer in another way, indicating the date of its receipt, the decision on collection is sent by registered mail and is considered received after six days from the date of sending the registered letter.

For clarity, in Figure 3, an algorithm for the functioning of the mechanism for collecting debts from organizations-debtors to pay taxes is considered

Mandatory stages of enforced tax collection are:

· Setting a demand;

· The inspectorate makes a decision to collect arrears at the expense of monetary funds and send a collection order to the bank;

· Making a decision to collect tax at the expense of other property of the organization in the absence of money in the accounts (or information about them);

· Direction of the bailiff of the corresponding resolution of the tax inspection.

The tax authority has the right to collect tax at the expense of other property, including at the expense of the taxpayer's cash in accordance with the provisions of Article 47 of the Tax Code of the Russian Federation. Also, the tax authority has the right to seize the property of an organization as a means of securing a decision on the collection of a tax (penalty), fee or fine. Such an arrest can only be applied to the property of the organization and only to ensure debt collection in accordance with Article 47 of the Tax Code of the Russian Federation. The seizure of property can be either full or partial.

Thus, the mechanism for collecting tax arrears includes:

· The presence of actual tax debt;

· The established procedure for collecting debt on the main obligation (tax collection) and on an additional obligation (for example, the collection of penalties);

· A certain sequence of actions of tax authorities, as well as other specially authorized bodies of state power for the direct collection of tax arrears, established by the legislation on taxes and fees;

· Identification of a subject with tax arrears.

The debt collection mechanism considered in this paragraph is quite lengthy and complex, has a certain algorithm of actions and contains a number of mandatory stages related to the execution of documents established by law and the timing of their execution, the completeness of debt settlement depends on strict adherence to the entire set of actions performed by the Inspectorate's specialists.

This chapter examines all the actions of the tax authorities necessary for the complete and timely settlement of tax arrears, which are associated with the unconditional implementation of the legislation by the tax authorities, and also provides examples of paperwork used at different stages of the settlement of tax arrears.

3.1 General characteristics of the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 8 in the Saratov region

Interdistrict Inspectorate of the Federal Tax Service of Russia No. 8 for the Saratov Region was registered on December 30, 2004, the registrar is the Interdistrict Inspectorate of the Ministry of Taxes and Tax Collection of Russia No. 14 for the Saratov Region.

Primary State Registration Number (OGRN) 1046405041913.

Property type - Federal property.

Organizational and legal form (OPF) - budgetary institutions.

In accordance with clause 1, section 1 of the "Regulations on the inspection of the federal tax service for a district, a district in a city, a city without a regional division and an inspection of the federal tax service of an interdistrict level, the inspection of the Federal Tax Service No. 8 of the city of Saratov belongs to the interdistrict level and is a territorial body of the Federal Tax Service (hereinafter - the Federal Tax Service of Russia) and is part of the unified centralized system of tax authorities.

In accordance with the Law of the Russian Federation "On tax authorities of the Russian Federation", the tax authorities of the Russian Federation are a unified system of control over the observance of the tax legislation of the Russian Federation, the correctness of the calculation, the completeness and timeliness of the introduction of taxes and other obligatory payments to the corresponding budget, the correctness of the calculation, the completeness and the timeliness of making payments to the relevant budget for the use of subsoil, established by the legislation of the Russian Federation, as well as monitoring compliance with the currency legislation of the Russian Federation, carried out within the competence of the tax authorities.

The Inspectorate is directly subordinate to the Office of the Federal Tax Service of Russia for the Saratov Region (hereinafter referred to as the Office) and is controlled by the Federal Tax Service of Russia and the Office.

The inspectorate has an abbreviated name: Interdistrict Inspectorate of the Federal Tax Service of Russia No. 8 for the Saratov Region.

The Inspectorate is a territorial body that carries out the functions of control and supervision over the observance of the legislation on taxes and fees, over the correctness of calculation, completeness and timeliness of entering taxes and fees into the relevant budget.

Interdistrict Inspectorate of the Federal Tax Service of Russia No. 8 for the Saratov Region carries out its activities on the basis of the Regulations on the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 8 for the Saratov Region, approved by and. O. of the Head of the Federal Tax Service of Russia for the Saratov Region dated 15.02.2012

The activities of the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 8 for the Saratov Region are regulated by the Tax Code of the Russian Federation, the Federal Law of the Russian Federation of June 24, 1992 "On tax authorities of the Russian Federation", the Federal Law of the Russian Federation of July 5, 1995 "On the Fundamentals of the State Service of the Russian Federation", tax service of the Russian Federation, and other regulations.

The main tasks of the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 8 for the Saratov region are:

) Control over compliance with the legislation on taxes and fees, the correctness of calculation, the completeness and timeliness of payment of taxes, fees and other obligatory payments to the relevant budget and state extra-budgetary funds in accordance with the legislation of the Russian Federation;

) Participation in the development and implementation of tax policy in order to ensure the timely receipt of taxes, fees and other obligatory payments in the relevant budget and state extra-budgetary funds in full;

) Implementation of currency control in accordance with the legislation of the Russian Federation on currency regulation and currency control within the competence of the tax authorities;

) Implementation of state control over the production and circulation of ethyl alcohol made from all types of raw materials (hereinafter referred to as ethyl alcohol), alcohol-containing, alcoholic and tobacco products.

) Implementation in the prescribed manner of state registration of legal entities, peasant (farmer) households and individuals as individual entrepreneurs.

Interdistrict Inspectorate of the Federal Tax Service of Russia No. 8 for the Saratov Region, in accordance with the tasks assigned to it, performs the following functions:

) Carries out work on the collection of legally established taxes, fees and other mandatory payments, including within the limits of its competence;

) Carries out, within its competence, control over compliance with the legislation on taxes and fees, the correctness of calculation, completeness and timeliness of payment of taxes, fees and other mandatory payments to the relevant budget and state extra-budgetary funds;

) Keeps records of taxpayers in accordance with the established procedure;

) Carries out explanatory work regarding the application of legislation on taxes and fees, as well as regulatory legal acts adopted in accordance with it, informs taxpayers free of charge about existing taxes and fees, provides taxpayers with established reporting forms, explains the procedure for filling them out, the procedure for calculating and paying taxes, and charges and provides taxpayers with other necessary information;

) Provides, in the prescribed manner, the return or offset of overpaid or overly collected amounts of taxes and fees, as well as penalties and fines;

) Prepares, within its competence, proposals for improving tax policy, planning tax revenues, developing tax legislation in the Russian Federation, currency legislation and legislation in the field of production and circulation of ethyl alcohol, alcohol-containing, alcoholic and tobacco products, as well as legislation on state registration of legal entities , peasant (farmer) households and individuals as individual entrepreneurs;

) Summarizes the practice of applying the legislation on taxes and fees, analyzes reporting and statistical data, the results of tax audits and develops, within its competence, proposals, information and other documents on the application of the legislation of the Russian Federation on taxes and fees to higher authorities;

) Applies the sanctions established by the legislation of the Russian Federation in case of violation of the legislation on taxes and fees;

) Carries out, together with law enforcement and regulatory authorities, measures to monitor compliance with the legislation on taxes and fees;

) Carries out, in the prescribed manner, registration of cash registers used in organizations in accordance with the legislation of the Russian Federation;

) Exercises control over the observance of the rules for the use of cash registers, the completeness of accounting for cash receipts in organizations obliged to use cash registers in accordance with the legislation of the Russian Federation;

) Provides, within its competence, foreign exchange control, over the compliance of foreign exchange transactions with the legislation of the Russian Federation, with the exception of foreign exchange transactions of credit institutions, and the availability of the necessary licenses and permits;

) Carries out in accordance with the established procedure licensing of activities for the production and circulation of ethyl alcohol, alcohol-containing, alcoholic and tobacco products and ensures control over compliance with the conditions of the specified activity:

) Draws up and maintains, in the prescribed manner, the state consolidated register of issued, suspended and canceled licenses for the production and circulation of ethyl alcohol, alcohol-containing, alcoholic and tobacco products, and also maintains the state register of organizations supplying alcohol products for retail trade;

) Carries out control over the observance of the procedure for declaring in the field of production and circulation of ethyl alcohol, alcohol-containing and alcoholic products;

) Exercises control over the volumes of production, bottling, storage and sale of ethyl alcohol, alcohol-containing and alcoholic products, over compliance with the production technology of these products;

) Conducts an examination and examination of organizations to determine compliance with the requirements for the production and circulation of ethyl alcohol, alcohol-containing and alcoholic products;

) Provides installation and sealing in organizations producing ethyl alcohol, control alcohol-measuring devices, and in organizations producing alcoholic beverages - control devices for metering the volume of these products and monitors the repair and replacement of these devices;

) Submits, in accordance with the established procedure, within its competence, to the relevant federal executive bodies, law enforcement and regulatory bodies, their territorial bodies and executive bodies of the constituent entities of the Russian Federation, information on the violations identified;

) Imposes fines on organizations and individuals guilty of violating the legislation of the Russian Federation on the use of cash registers when making cash settlements with the population, as well as fines for non-compliance with the conditions for working with cash and the procedure for conducting cash transactions in the Russian Federation by organizations and individuals by persons engaged in entrepreneurial activity without forming a legal entity;

) Carries out, in accordance with the established procedure, state registration of legal entities, peasant (farm) farms and individuals as individual entrepreneurs by entering information on the creation, reorganization and liquidation of legal entities in the state registers, the creation and termination of peasant (farm) farms, the acquisition of the status by individuals an individual entrepreneur, the termination of activities by individuals as individual entrepreneurs, other information about legal entities, peasant (farm) farms, individual entrepreneurs in accordance with the legislation of the Russian Federation:

) Keeps, in the prescribed manner, the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs;

) Exercises, within its competence, control over compliance with the legislation of the Russian Federation in the field of state registration of legal entities, peasant (farmer) households and individuals as individual entrepreneurs;

) Organizes, within its competence, the implementation of measures for mobilization training and civil defense in accordance with the legislation of the Russian Federation;

) Provides, in accordance with the legislation of the Russian Federation, measures for the creation of information systems, automated workstations and other means of automation and computerization of the work of tax authorities;

) Performs other functions provided for by federal laws and other regulatory legal acts.

Interdistrict Inspectorate of the Federal Tax Service of Russia No. 8 for the Saratov Region has the right to:

) Require from the taxpayer or tax agent documents (according to established forms) that are the basis for calculating and paying (withholding and transferring) taxes and fees, as well as explanations and documents confirming the correctness of the calculation and timeliness of payment (withholding and transferring) taxes and fees;

) Conduct tax audits in accordance with the established procedure;

) When conducting tax audits from taxpayers or a tax agent, seize documents evidencing the commission of tax offenses, if there are sufficient grounds to believe that these documents will be destroyed, hidden, altered or replaced;

) Call on the basis of a written notification to the tax authorities a taxpayer, payer of fees or a tax agent to provide explanations in connection with the payment (withholding and transfer) of taxes to them or in connection with a tax audit, as well as in other cases related to the implementation of tax legislation and fees;

) Suspend, in accordance with the established procedure, operations on bank accounts of taxpayers, payers of fees and tax agents and seize their property:

) Inspect any industrial, warehouse, retail and other premises and territories used by the taxpayer to generate income or related to the maintenance of taxable items, regardless of their location, conduct an inventory of property owned by the taxpayer;

) Determine the amount of taxes, levies and other mandatory payments to be paid by the taxpayer to the budget and state extra-budgetary funds, by calculation based on the available information about the taxpayer, as well as data on other similar taxpayers, in the event of the taxpayer's refusal to admit tax officials to the inspection of production, warehouse, retail and other premises and territories used by the taxpayer to generate income, or related to the maintenance of taxable items, as well as in the case of failure to submit documents necessary for calculating taxes to the tax authority for more than two months, lack of accounting of income and expenses, accounting of taxable items or keeping records in violation of the established procedure, which led to the impossibility of calculating taxes and fees

) Require taxpayers, tax agents, and their representatives to eliminate identified violations of the legislation on taxes and fees and monitor the implementation of these requirements;

) Collect in the prescribed manner arrears on taxes, fees and penalties;

) Control the correspondence of large expenses of individuals to their income;

) Require from banks documents confirming the execution of payment orders of taxpayers, payers of fees and tax agents and collection orders (orders) of tax authorities to write off taxes and penalties from the accounts of taxpayers, payers of fees and tax agents;

) Engage specialists, experts and translators in accordance with the established procedure for tax control;

) Call as witnesses persons who may be aware of any circumstances relevant to tax control;

) Submit applications for the cancellation or suspension of licenses issued to legal entities and individuals to carry out certain types of activities, to suspend, within their competence, the validity of licenses for the production and circulation of ethyl alcohol, alcohol-containing, alcoholic and tobacco products, or to apply to the court with an application for the cancellation of these licenses;

) Create tax posts in the prescribed manner;

) Submit claims to courts of general jurisdiction or arbitration courts in cases established by the legislation of the Russian Federation;

) Exercise, within their competence, the rights of currency control authorities in accordance with the legislation of the Russian Federation on currency regulation and currency control;

) Interact with other currency control authorities in the implementation of currency control:

) Prohibit or suspend the sale of ethyl alcohol, alcohol-containing and alcoholic products that do not meet the requirements of standards and Regulations for quality, safety, quantity, packaging and labeling;

) Inspect the Premises occupied by organizations, regardless of jurisdiction and form of ownership, that produce and (or) sell ethyl alcohol, alcohol-containing and alcoholic products, monitor the reliability of accounting for these types of products, open and tare control alcohol-measuring devices, carry out control drains, operational checks for the presence of residues and an inventory of ethyl alcohol, alcohol-containing and alcoholic products, check the registration of consignment notes and draw up acts based on the results of checks;

) Receive from the heads and officials of organizations, regardless of jurisdiction and form of ownership, producing and (or) selling ethyl alcohol, alcohol-containing and alcoholic products, the necessary documents and explanations on issues related to verification;

) In the cases established by the legislation of the Russian Federation, refuse state registration of legal entities, peasant (farmer) enterprises and individuals as individual entrepreneurs;

) Request the necessary information from federal executive bodies, executive bodies of the constituent entities of the Russian Federation and organizations in accordance with the established procedure;

) Exercise other rights provided for by the Tax Code of the Russian Federation, other federal laws, regulatory legal acts of the President of the Russian Federation and the Government of the Russian Federation.

In the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 8 for the Saratov Region, 10473 legal entities and 269,595 individuals are tax-registered.

Interdistrict Inspectorate of the Federal Tax Service of Russia No. 8 for the Saratov Region is headed by the head appointed to the position of the head of the Office of the Federal Tax Service of Russia for the Saratov Region.

The head of the Inspectorate is personally responsible for the implementation of the tasks and functions assigned to the Inspectorate.

The head of the Inspectorate has 5 deputies appointed and dismissed by the head of the Office of the Federal Tax Service of Russia for the Saratov region on the proposal of the head of the Inspectorate.

Interdistrict Inspectorate of the Federal Tax Service of Russia No. 8 of the Saratov Region has the following internal organizational structure:

· Data processing department;

· Department of field inspections No. 1;

· Department of field inspections No. 2;

· Department of information technology;

· Department of pre-verification analysis and retrieval of documents;

· Department of desk audits No. 1 (audits of legal entities);

· Department of desk audits No. 2 (audits of individual entrepreneurs and tax declarations of individuals);

· Department of desk audits No. 3 (transport, land taxes, property tax of individuals);

· Department of general and economic support (office, receiving applications on general issues);

· Department of operational control;

· Department of work with taxpayers (acceptance of reports of legal entities, individual entrepreneurs, individuals; acts of reconciliation; certificates of settlements with the budget);

· Department of registration and accounting of taxpayers (acceptance of applications for obtaining TIN by individuals, registration (changes, liquidation) of legal entity / individual entrepreneur; issuance of documents (extracts, TIN, accounts, OGRN);

· Debt settlement department;

· Analytics department;

· Department of financial support;

· Legal department;

· HR and security department;

· Department of pre-trial audit;

· Department of ensuring bankruptcy procedures.

In the operating room of the inspection (2nd floor), taxpayers are received: by the department for work with taxpayers, the department for registration and accounting of taxpayers, department of desk audits No. 3 (on property taxes of individuals), the office.

Interdistrict Inspectorate of the Federal Tax Service of Russia No. 8 of the Saratov Region is located at the address: 410010, Saratov, st. them. Biryuzova S.S., 7A.

Requisites: INN 6452907236 KPP 645201001 Code according to SAUN 6450 OGRN 1046405041913 OKPO 13766991 OKATO 63401000000

This paragraph provides a general description of the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 8 for the Saratov Region, reflects the rights and obligations of the inspection fixed by the legislation of the Russian Federation and regulations of state bodies. The Inspectorate is a state budgetary institution and is part of a single centralized system of tax authorities.

3.2 Basic provisions on the Debt Settlement Department of the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 8 of the Saratov Region

The Debt Settlement Department of the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 8 for the Saratov Region operates in accordance with the Regulations on the Debt Settlement Department, approved by the Order of the Interdistrict Inspectorate of the Federal Tax Service No. 8 for the Saratov Region dated 12.01.2012 No. 00021.

The number of the Department is 20 people.

General provisions on the Department of Debt Settlement and management of the Department:

The department is guided in its activities by the Constitution of the Russian Federation, constitutional laws, the Tax Code of the Russian Federation, other federal laws, international treaties of the Russian Federation, regulatory legal acts of the Ministry of Finance of the Russian Federation, the Regulation on the Federal Tax Service, the Regulation on the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 8 for the Saratov Region, regulatory and other legal acts of the Federal Tax Service of Russia for the Saratov Region.

The department is headed by the head of the department, who reports directly to the head of the Inspectorate.

4. The management and control of the activities of the department is carried out by the head (deputy head of the inspection, who coordinates and controls the activities of the department).

The debt settlement department performs the following main tasks:

· Carrying out offsets or refunds of overpaid or overly collected amounts of tax, due, as well as penalties;

· Collection of taxes, fees, as well as penalties and fines at the expense of funds held in accounts with credit institutions of a taxpayer (payer of fees) - an organization or a tax agent-organization;

· Collection of taxes, fees, as well as penalties and fines at the expense of the taxpayer's property;

· The organization of control in connection with the change in the deadline for the payment of taxes and fees by legal entities and individuals, as well as penalties, fines. Restructuring of accounts payable of legal entities;

· Organization of actions carried out in connection with a change in the location of the taxpayer.

The department, in accordance with the tasks assigned to it, carries out the following main functions, which are enshrined in the regulation on the debt settlement department, based on the tasks of the department, 22 functions performed by the department have been approved, namely:

· Monitoring of the state, dynamics and reasons for the formation of arrears on taxes, fees and other obligatory payments to the budgetary system of the Russian Federation;

· Carrying out offsets of overpaid or collected amounts both at the request of the taxpayer (legal entity or individual) and at the initiative of the tax authority;

· Implementation of the refund of overpaid or collected amounts of taxes (fees), state duties and VAT refunds calculated at a rate of 0 percent, as well as refunds of overpaid amounts of state fees on applications of legal entities and individuals credited at a place of payment that differs from the place of registration of the taxpayer;

· Preparation and verification of materials on the status of settlements with the budgetary system of the Russian Federation during the reorganization and liquidation of organizations, changing the place of registration of taxpayers;

· Sending to taxpayers claims for payment of taxes, fees and other payments to the budgetary system of the Russian Federation;

Formation of decisions on the collection of taxes, fees, as well as penalties and fines at the expense of the monetary funds of a taxpayer (payer of fees) - an organization or a tax agent - an organization on bank accounts and collection orders for the transfer of tax, fees to the relevant budget or extra-budgetary funds, and also to ensure the execution of a decision on the collection of taxes, fees, penalties and (or) fines, execution of decisions on the suspension of transactions on bank accounts;

· Making a decision and decree on the collection of tax, due, as well as penalties at the expense of the property of a taxpayer-organization or a tax agent-organization;

· Preparation of documents for writing off debts in accordance with tax legislation;

· Formation of decisions on the collection of taxes and fees or penalties and fines at the expense of the property of a taxpayer (payer of fees) - an individual or a tax agent - an individual;

· Collection of taxes, fees, as well as penalties and fines in court from organizations for which a personal account is opened;

· Preparation of materials for the seizure of property of a taxpayer in accordance with Article 77 of the Tax Code of the Russian Federation, interaction with prosecutors;

· Formation of the established reporting on the subject of the department's activities - reports in the following forms: 4-OR, 4-NB, 4-T, 4-RES, 4-IN.

To carry out its main functions, the department has the right to:

· Submit proposals to the management of the Inspectorate on any issues within the competence of the Department;

· At the direction of the head of the Inspectorate, within the scope of their activities and competence, represent the Department in the Office;

· Carry on correspondence on issues within the competence of the Department;

· Prepare draft orders and other documents on issues within the competence of the Department;

· Give opinions on draft documents submitted for conclusion by other departments of the Inspectorate;

· To request and receive from the departments of the Inspectorate recommendations, suggestions and opinions on issues within the competence of the Department;

· Work with the documents of the Inspectorate departments to fulfill the tasks assigned to the Department;

· To exercise other rights stipulated by the legislation of the Russian Federation, the legislation of the constituent entity of the Russian Federation, regulatory legal acts of the representative bodies of local self-government, acts of the Ministry of Taxes and Duties of Russia and the Office.

The department carries out its activities in cooperation with other departments of the Inspectorate on the basis of plans drawn up in the areas of work of the Inspectorate, in accordance with the work plans of the Collegium of the Federal Tax Service of Russia and the Office.

The conclusion of the considered basic provisions on the Debt Settlement Department of the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 8 for the Saratov Region, approved by Order of the Inspectorate No. legal entities and individuals.

3.3 Analysis of the effectiveness of the implementation of a set of measures to reduce the level of tax arrears in the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 8 in the Saratov region

Analysis of the dynamics of tax arrears for 2010-2012 according to table 1, based on the official statistical reporting of the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 8 for the Saratov region according to forms 4-OR, 4-NB, 4-T, 4-RES, 4-IN, etc. ., showed a steady increase in tax arrears from 734,251 million rubles. for 2010 up to 817630 million rubles. for 2012, i.e. by 83,379 million rubles, including arrears in 2010 amounted to 154,031 million rubles, in 2012 - 201432 million rubles. or increased by 47401 million rubles. Arrears as a percentage of indebtedness in 2010 amounted to 20.9%, in 2012 - 24.6%, the increase in arrears amounted to 3.7%.

The receipts of taxes, fees and other obligatory payments to the budgetary system in 2010 amounted to 9358 billion rubles, in 2012 more by 177 billion rubles. rub. and amounted to 9535 billion. rub. The increase in tax payments as a percentage amounted to 1.89%.

Table 1.

Dynamics of arrears on tax payments to the budget (at the beginning of the year; million rubles)

Based on the results of the calculations, we see that in the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 8 for the Saratov Region, the growth of arrears on tax payments for the period 2010-2012 outstrips the growth of their receipts to the budget system by 1.81%. (3.7% -1.89%).

For the purpose of structural analysis of the mechanism for regulating tax arrears from the point of view of assessing the effectiveness of the forms of its implementation, we will consider table No. 2, based on the official statistical reporting of the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 8 for the Saratov Region using forms 4-OR, 4-NB, 4-T, 4 -RES, 4-IN, etc., which reflects generalized and partial indicators for each of the forms.

The effectiveness of the methods and tools used by the tax authorities, including the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 8 for the Saratov Region in the implementation of the mechanism for regulating tax arrears, will be assessed by relative indicators - one generalizing and two particular indicators proposed

The effectiveness of individual methods and tools of the coercive form of the mechanism is proposed to be calculated as the ratio of the result obtained for each method and instrument to the corresponding amount of debt to be collected.

The generalizing indicator expresses the ratio of the total amount of tax debt, repaid by the offset method and after receiving the claims, to the total tax debt to the budget system.

The total tax debt includes tax arrears and fees, penalties and fines to the budgets of all levels and state extra-budgetary funds.

Table 2.

Generalizing and summary indicators of the effectiveness of the mechanism for regulating tax arrears (as of January 1 of the year)<**>

Index
1. The total amount of tax debt paid off by offset and after receipt of claims, mln. Rubles.
2. The effectiveness of methods and tools of the notification-preventive form of the mechanism,% (page 1 of table 2 / page 1 of table 1)
3. The total amount of tax arrears forcibly collected and repaid by taxpayers, mln. Rubles.
4. The effectiveness of methods and tools of the forced form of the mechanism,%
5. Total tax debt offset and repaid within the framework of both forms of the mechanism, mln. Rubles. (p. 1 + p. 3)
6. Total tax debt to the budgetary system, mln. Rubles. Including organizations that do not submit reports or present "zero" reporting, mln. Rub.
7. The total effectiveness of the notification-preventive and compulsory forms of the mechanism,%
8. Written off debt outstanding at the expense of the bankruptcy estate after the court ruling on the completion of the bankruptcy proceedings, mln. Rubles.
9. The amount of written off arrears and debt on fines and fines recognized as hopeless for collection, mln. Rubles.
10. The total amount of tax debts written off, billion rubles. (p. 8 + p. 9)
11. The amount of the aggregate offset and repaid tax debt and written off tax debt, mln. Rubles. (p. 5 + p. 10)
12. Receipts of taxes, fees and other obligatory payments to the budgetary system, billion rubles.
13. The ratio of the amount of credited, paid off and written off tax arrears to tax revenues to the budget system,% (line 11: line 12) x 100

The generalizing indicator consists of two private ones, each of which expresses:

) the ratio of the amount of debt repaid by the method of offsetting overpaid amounts to the total tax debt into the budget system;

) the ratio of the amount of debt repaid after receipt of claims for payment of tax to the total tax debt to the budget system.

Calculations and analysis of indicators in dynamics for 2010-2012 according to the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 8 for the Saratov region revealed a steady downward trend in the effectiveness of methods and tools of the notification and preventive form of the mechanism from 44% in 2010 to 29% in 2012. Among the private indicators, the applied offset method has the same steady downward trend overpaid (collected) amounts.

However, in the formation of the generalizing indicator, the predominant value belongs to the repaid debt after the receipt of the tax claim: in 2010 - 71.2%; 2011 - 67.8% and in 2012 - 64.9% (line 1: line 5 of Table 2).

The analysis of the data in Table No. 2 made it possible to draw the following conclusions on the effectiveness of the implementation of a set of measures to reduce the level of tax arrears for the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 8 for the Saratov Region for the period 2010-2012:

The effectiveness of the methods and tools of the notification and preventive form of the mechanism decreases annually and is sustainable - 44% in 2010 and 29% in 2012.

The effectiveness of the methods and tools of the coercive form of the mechanism is characterized by a steady decline in the indicator from 17.7% in 2010 to 15.8% in 2012.

The amount of debt written off, outstanding at the expense of the bankruptcy estate, after the court ruling on the completion of the bankruptcy proceedings, is reduced from 60341 million rubles. in 2010 to 49343 million rubles.

The amount of written off arrears and arrears in fines and fines recognized as hopeless for collection is also reduced from 25,434 million rubles. in 2010 up to 19,854 million rubles. in 2012

The aggregate indicator characterizing the effectiveness of the mechanism for regulating tax arrears decreased from 5.7% in 2010 to 4.6% in 2012.

The analysis of arrears on obligatory payments to the budgetary system of the Russian Federation as of April 1, 2013 showed that almost 15% of it is arrears on payments to state extra-budgetary funds, which were transferred for administration to the tax authorities as of January 1, 2001. its collection was missed as a result of the protracted transfer of the balance in a number of territorial tax authorities, as well as due to the need to conduct reconciliation with payers in certain cases. This category of debtors includes: “one-day” organizations and “migrant organizations.” These organizations practically do not have property, they were created to carry out several large financial transactions with the aim of tax evasion. checks.

Despite the increase in the level of collection of tax revenues in absolute terms, the volume of arrears remains high, debt collection procedures do not bring the expected results, and the task of one hundred percent collection of tax arrears, which the tax authorities face each year, is not fulfilled due to various circumstances. One of the reasons for the significant volumes of tax arrears is that debt collection mechanisms remain largely ineffective.

After analyzing the implementation of a set of measures to reduce the level of tax arrears, carried out in this section, we can conclude that the effectiveness of debt collection mechanisms is rather low, the volume of which remains significant and the achievement of one hundred percent collection of tax arrears is not performed, including for a number of objective factors.

3.4 Proposals to improve the efficiency of work on the settlement of tax arrears in the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 8 of the Saratov Region

The level of total tax arrears is one of the criteria for the ability of the tax authority to ensure the timeliness and completeness of tax payments to the budgetary system and off-budget funds.

One of the factors in the growth of debt is the insufficiently effective organization of work on its collection, established by the current legislation.

In order to develop additional to the existing measures to improve the efficiency of the organization of work on the settlement of tax arrears, offer the Interdistrict IFTS of Russia No. 8 for the Saratov region to conduct a comprehensive analysis of the activities of the tax inspectorate using two complex indicators: year, which will allow assessing the impact of the tax debt collection mechanism on the volume of tax revenues to the budget system and the ratio of the volume of debt (written off and collected) and total debt at the beginning of the year, which will allow assessing the results of tax debt settlement.

After a comprehensive analysis of the activities of the tax inspectorate, it is necessary to develop an algorithm for calculating the implementation of a set of measures aimed at reducing the level of tax debt in relation to the total debt and in relation to tax revenues, where the dynamics of private indicators is influenced, on the one hand, by the collected, written off, settled, offset amounts tax debt, and on the other hand - unpaid current payments, additionally accrued amounts based on the results of tax audits. When analyzing the dynamics of particular indicators, it is necessary to monitor the relationship and interaction of the tax control system and the tax regulation system.

Insufficient attention in the Inspectorate is paid to such a debt settlement instrument as restructuring. The restructuring of payables on taxes and fees is carried out with the aim of financial recovery of enterprises and guaranteed periodic receipt of restructured debt and accrued interest in the budgets of all levels. As a result of financial recovery, favorable conditions are created for the production activities of the enterprise and the timely payment of taxes and fees.

Currently, about 30% of organizations are in arrears in taxes and fees. In this situation, one of the most important elements of improving the relationship of enterprises with the state and a factor in the country's economic recovery is the restructuring of tax arrears.

Of particular importance for the state budget when granting the right to restructure tax payments is to ensure the timely and full receipt of current tax payments, as well as guaranteed replenishment of the budget in the amount of restructured arrears and interest accrued on it.

Restructuring is no less beneficial for taxpayers themselves. The restructuring of tax arrears means the possibility of repayment on "preferential" terms of taxes, penalties and fines that the taxpayer has accumulated over the previous years. Debt restructuring should be comprehensive in nature, covering all arrears in payments to budgets of all levels and extra-budgetary funds, and should be provided subject to certain requirements for all legal entities.

It should be noted that for the organizations of the military-industrial complex fulfilling the state defense order, the Government of the Russian Federation has specially developed the procedure and conditions for restructuring.

Debt restructuring is carried out for a period of not more than 12 years, and the organization pays off the restructured tax and levy debt to the federal budget within eight years, and over the next four years - the amount of debt on fines and penalties. Interest on the amount is paid annually.

The restructuring of tax debts, which has undeniable advantages over other types of payment by installments, is an effective tool for the financial recovery of organizations, which most fully combines the interests of budgets of all levels and taxpayers.

It is important to settle tax arrears to identify organizations that at the same time meet the characteristics of an inactive legal entity established by Federal Law No. 129-FZ of 08.08.2001, have and have had arrears to be written off as of January 1, 2010, are not in the procedures, applied in the case of insolvency (bankruptcy), and in respect of which the bailiff-executor issued a resolution to terminate the enforcement proceedings due to the impossibility of collecting the debt. Such arrears and (or) indebtedness is recognized as hopeless for collection not by virtue of Article 59 of the Tax Code of the Russian Federation, but by virtue of Article 8 of the Federal Law No. 229-FZ dated July 27, 2010, which amended it. And the order of the Federal Tax Service of Russia of August 19, 2010 No. YAK-7-8 / is already in force (from October 3) [email protected], which approved both the procedure for writing off such arrears and arrears, and the list of documents on the basis of which the tax authority at the place of registration of the abandoned organization makes a decision on recognition and write-off.

As a result of this paragraph, it was concluded that a comprehensive analysis of the activities of the tax inspectorate was carried out using two complex indicators: a composite indicator of the ratio of tax debt to tax revenues for the year and an indicator of the ratio of the amount of debt (written off and collected) to total debt at the beginning of the year. And it is also necessary to focus efforts to identify organizations that have grounds for restructuring tax arrears and abandoned organizations.

Conclusion

Based on the results of the research carried out in the thesis, the following conclusions can be drawn.

Tax authorities in the concept of "tax debt" include the total amount of unfulfilled obligations to pay statutory taxes and fees, penalties for late payment of taxes and fees, and penalties imposed for violation of tax legislation, expressed in monetary form.

Tax debt is treated as total tax debt. The settlement mechanism for the purpose of reducing debt is legally established, regardless of the nature, causes of occurrence, status level of tax debt. Tax debt is the total amount of identified and confirmed tax shortfalls, statutory taxes and fees, penalties accrued and penalties awarded, in respect of which a settlement mechanism is applied in order to reduce it.

Regardless of which debt is being considered and analyzed, suspended or hopeless for collection, temporary arrears or recoverable, the total tax debt is divided into two interconnected alternating categories: settled debt and unsettled debt.

The analysis of the effectiveness of the implementation of a set of measures to reduce the level of tax arrears in the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 8 in the Saratov Region for 2010-2012, carried out in the thesis. Interdistrict Inspectorate of the Federal Tax Service of Russia No. 8 for the Saratov region made it possible to draw the following conclusions:

Over the past three years, there has been a stable increase in tax revenues and in percentages is 1.89%. At the same time, an increase in tax arrears was revealed by 3.7%, and it outstrips the growth of their receipts to the budget system by 1.81%;

the effectiveness of the methods and tools of the notification and preventive form of the mechanism decreased by 15%;

the effectiveness of the methods and tools of the coercive form of the mechanism decreased by 1.9%;

the amount of debt written off, outstanding at the expense of the bankruptcy estate, after the court ruling on the completion of the bankruptcy proceedings decreased by 10,998 million rubles;

the amount of written off arrears and debts on fines and fines recognized as hopeless for collection also decreased by 5,580 million rubles.

The aggregate indicator characterizing the effectiveness of the mechanism for regulating tax arrears decreased by 1.1%.

The magnitude and dynamics of the analyzed indicators are influenced by multidirectional factors, including the territorial mobility of organizations and their tax potential, the degree of corporation of organizations operating in the region, the level of tax discipline of taxpayers, the content of the regional budget policy in terms of regulating the debt repayment process.

Thus, we see that the organization of work on the collection of tax arrears in the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 8 for the Saratov region is not effective enough and requires additional measures to improve it.

In order to develop additional measures to improve the efficiency of the organization of work on the settlement of tax arrears, it was proposed that the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 8 for the Saratov region conduct a comprehensive analysis of the activities of the tax inspectorate using two complex indicators: year, which will allow assessing the impact of the tax debt collection mechanism on the volume of tax revenues to the budget system and the ratio of the volume of debt (written off and collected) and total debt at the beginning of the year, which will allow assessing the results of tax debt settlement. The algorithm for calculating the implementation of a set of measures aimed at reducing the level of tax debt in relation to total debt and in relation to tax revenues will make it possible to more effectively use the entire range of instruments for settling tax debt.

Focusing on identifying organizations that have grounds for restructuring tax arrears will allow the financial recovery of organizations to be combined with the interests of budgets of all levels and taxpayers. Writing off the bad debts of abandoned enterprises will make it possible to bring the real absence of organizations into line with the actually existing indicators of unsettled debts.

The activities considered in the diploma work will increase the efficiency of the Inspectorate's work in terms of debt settlement.

Bibliographic list

1. The Constitution of the Russian Federation: according to comp. on December 30, 2008 (entered into force on December 12, 1993) // ATP "Consultant plus".

2. Civil Code of the Russian Federation (part one): according to comp. as of December 03, 2012 (entered into force on November 30, 1994) // ATP "Consultant Plus".

Civil Code of the Russian Federation (part two): according to comp. on June 28, 2013 (entered into force on November 30, 1994) // ATP "Consultant plus".

Tax Code of the Russian Federation (part one): comp. on July 02, 2013 (entered into force on July 31, 1998) // ATP "Consultant Plus".

On enforcement proceedings .: Federal Law of the Russian Federation dated 02.10.2007 No. 229-FZ // ATP "Consultant Plus".

On the tax authorities of the Russian Federation .: Federal Law of the Russian Federation of 03/21/1991 N 943-1 (as amended on 06/27/2011) // SPS "Consultant Plus".

On the basics of the tax system in the Russian Federation: Federal Law of the Russian Federation of December 27, 1991 N 2118-1 (as amended on November 11, 2003) // SPS "Consultant Plus".

On the introduction of transport tax on the territory of the Saratov region: Law of the Saratov region of November 25, 2002, No. 109-ЗСО // ATP "Consultant Plus".

On the typical structure of inspections of the Ministry of Taxes and Tax Collection of Russia with a maximum number of over 89 units: Order of the Ministry of Taxes and Tax Collection of the Russian Federation dated December 27, 2002, No. BG-3-25 / 752 // SPS "Consultant Plus".

On the standard regulations on the inspection of the Ministry of Taxes and Duties of Russia with a maximum number of more than 100 units and standard regulations on departments: Order of the Ministry of Taxes and Tax Collection of Russia dated March 11, 2003 No. BG-3-25 / 113 // SPS "Consultant Plus".

On the typical structure of inspections of the Ministry of Taxes and Levies of Russia with a maximum number of 60 to 89 units: Order of the Ministry of Taxes and Duties of the Russian Federation dated February 24, 2004 No. BG-3-25 / [email protected]// SPS "Consultant Plus".

On the transformation of the Ministry of the Russian Federation for Taxes and Duties into the Federal Tax Service: Order of the Federal Tax Service of the Russian Federation dated October 14, 2004 No. SAE-3-15 / [email protected]// SPS "Consultant Plus".

On the approval of the functions of the departments of the interregional inspection of the Federal Tax Service for the largest taxpayers: Order of the Federal Tax Service of the Russian Federation of 10.11.2004 No. SAE-3-15 / 37 // SPS "Consultant Plus".

On the approval of the provisions on the territorial bodies of the federal tax service: Order of the Ministry of Finance of the Russian Federation of August 9, 2005 No. 101n // PSNP Referent.

Regulations on the inspection of the federal tax service for a district, a district in a city, a city without a regional division and an inspection of the federal tax service at an interdistrict level (as amended by Orders of the Ministry of Finance of the Russian Federation of November 19, 2009 No. 120n, of October 22, 2010 No. 131n, of 11/17/2010 No. 151n, dated 05.04.2012 No. 43n) // SPS "Consultant Plus".

On the approval of the forms of statistical tax reporting of the Federal Tax Service for 2012: Order of the Federal Tax Service of December 21, 2011 No. ММВ-7-1 / [email protected]// SPS "Consultant Plus".

Practical commentary on part one of the Tax Code of the Russian Federation // SPS Consultant plus

Agabekyan, O. V. Taxes and taxation: textbook. allowance. Part 1. / O.V. Aghabekyan, K.S. Makarov. - M .: ID ATISO, 2009 .-- 172 p.

Artemenko, D.A. Features of reforming the tax administration system at the present stage // Issues of regulation of the economy. - 2010. - No. 2 [Electronic resource]. - Access mode: # "726513.files / image002.gif">

Appendix 2

Appendix 3

Appendix 4

Of primary and fundamental importance for clarifying the essence of the concept of tax debt is the definition of the concepts of tax, arrears, tax arrears, as well as the procedure for collection arising from their content, including its appeal to the property of debtor organizations.

The Constitution of the Russian Federation establishes that "everyone is obliged to pay legally established taxes and fees." The obligation to pay taxes, enshrined in the Constitution of the Russian Federation, applies to all taxpayers as an unconditional requirement of the state. The obligation to pay tax arises, changes and terminates in the presence of the conditions established by the Tax Code of the Russian Federation or other act on taxes and fees. The obligation to pay a specific tax or fee is imposed on the taxpayer from the moment the circumstances established by the legislation on taxes and fees arise, providing for the payment of this tax or fee, and must be fulfilled within the time period established by tax legislation for each specific tax or, if there is such a desire, ahead of schedule. Failure to fulfill or improper fulfillment of the obligation to pay tax within the time period established by the legislation on taxes and fees leads to the formation of a taxpayer's debt to budgets of various levels and state extra-budgetary funds.

If we adhere to the position in which debt is equated to arrears, it is not clear where, in this case, deferred and installment payments, as well as payments suspended for collection, should be attributed. After all, deferred and installment payments, as well as payments for which collection is temporarily suspended, as well as arrears, are debts with the only difference implying the possibility of collecting them at a later date. In this case, deferred and deferred payments mean, first of all, tax arrears of previous years, in respect of which the restructuring procedure was applied, and under payments suspended for collection - the amount of taxes additionally assessed during tax audits and temporarily suspended for collection by decisions of judicial authorities ...

In addition to arrears, some researchers introduce into the concept of debt, in addition to arrears, penalties accrued for late payment of tax, as well as the amount of unpaid fines (Fig. 1 (c)). This point of view is quite widespread, and therefore deserves a detailed analysis.

A fine is a tax sanction for violation of legislation on taxes and fees. In its economic essence, a fine acts not as a tax arrears, but as a punishment for non-payment. A striking example of this is the fines imposed on the officials of the organization (manager, chief accountant). These sanctions have a personal relationship to the employees of the organization who are guilty of the commission.

With regard to the inclusion of penalties in tax arrears, a similar conclusion can be drawn as for fines. Penalty interest is a specified amount of money that a taxpayer or payer of levies must pay in case of payment of the amount of taxes or levies due at a later date than the time established by the legislation on taxes and levies. Penalty interest should be considered as an additional payment designed to compensate for the loss of the state treasury as a result of not receiving tax amounts on time in the event of a delay in tax payment. A significant point here is the definition of penalty interest as an additional payment and an indication of its compensatory properties.

In the statistical yearbook for 2004, in the part formed according to the operational data of the Federal Tax Service of Russia and describing the arrears of tax payments to the budgetary system of the Russian Federation, tax arrears are presented as the sum of arrears, deferred (installment) payments and payments suspended for collection. Based on the same statistical data, one cannot fail to note the important economic importance of indicators of deferred (installment) payments and payments suspended for collection in the overall structure of tax arrears.

The diagram below shows that payments suspended for collection in percentage (42%) to the total amount of tax arrears are comparable to the indicator of tax arrears (43%). Deferred (installment) payments (15%) also make up an important part in the total volume of tax arrears.

The foregoing allows us to conclude that tax arrears are arrears, increased by the amount of deferred and installment payments and payments for which collection is temporarily suspended. Thus, on the one hand, the concept of debt is much broader than the concept of arrears, and on the other hand, the amount of penalties and fines for taxes and other obligatory payments closely related to debt cannot be considered as its constituent elements.

To identify the place and significance of debt collection, including its appeal to property, in the tax collection system, it is advisable to analyze the dynamics of their growth in absolute terms, as well as the change in the ratio between them. In our opinion, this can be most adequately assessed by the indicators of 2001-2004, which were distinguished by relative stability, in contrast to the crisis periods that Russia experienced at the end of the last century.

In recent years, the country has seen a constant increase in tax collection and an overfulfillment of the planned budget revenues. So, according to the head of the Federal Tax Service of the Russian Federation A.E. Serdyukov, “in just 11 months of 2005, 5.2 trillion rubles were received in the budgetary system of the Russian Federation. rubles, which is 31% higher than receipts for the same period in 2004 ".

Among the main factors of this growth, one can single out, first of all, the increase in world prices for energy carriers and the volume of their production, inflation, and strengthening of tax administration of the largest taxpayers. At the same time, the increase in tax revenues was accompanied not by an increase in the tax burden on each taxpayer, but by an expansion of the tax base (an increase in revenue and taxable profit) for all major categories of economic entities. In turn, the volume of tax arrears in recent years has stabilized at a certain level and is not progressing as much as in the period of the 90s. had a stable upward trend.

When comparing the size of tax arrears and tax revenues to the budgetary system of the Russian Federation, one should highlight the recent process of reducing the share of tax arrears in the total amount of collected taxes. So, from 2001 to 2004, this indicator has consistently decreased by almost 7% percent. At the same time, from Fig. 4 it follows that this decrease is of a relative nature, due, first of all, to an increase in tax revenues to the budget and is not associated with an absolute decrease in tax arrears.

From all of the above, we can conclude that the debts of the organization associated with penalties and accrued penalties should be considered not as elements of tax arrears, but as arrears of fines and penalties, respectively. Based on the results of the analysis, it can be concluded that the structure of tax arrears, including arrears and increased by the amount of deferred and installment payments, as well as the amount of payments temporarily suspended for collection, fully reflects the economic content of tax arrears.

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Federal Agency for Education

GOU VPO "Ugra State University"

Institute of Economics and Finance

Department "Taxes and Taxation"

Course work

in the discipline "Taxes and Taxation"

Debt on taxes and fees: causes of occurrence, ways to prevent

Performed:

student of group number 6380

Petrik Marina

Checked:

Victoria Korosteleva

debt tax collection

Introduction

3. Improving the mechanism for reducing tax and levy arrears

3.1 Complexity and problems of debt collection of taxes and fees

3.2 Improving the control work of tax authorities to reduce debt to budgets of all levels

4. Calculated part

Conclusion

Bibliographic list

Introduction

Relevance of the topic. Tax rates and objects of taxation are changing, some privileges are canceled and new ones are introduced, the sources of tax payments are being clarified. But the problem of delinquency in the payment of taxes and fees will always remain relevant.

The importance of the problem is not only in ensuring the completeness of tax collection, but also in identifying the prerequisites for the formation of tax arrears, developing effective ways to reduce it and eliminate the causes of its occurrence. Together with the analysis of trends in the economic development of Russia as a whole, this allows us to conclude that tax debt is one of the significant destabilizing socio-economic factors, and its significant amount, growing from year to year in absolute terms, continues to remain a serious problem limiting the amount of financial resources of the state.

The settlement of taxpayers' debt to the budget system is of great macroeconomic importance as a condition for the transition to sustainable development, increasing the competitiveness of producers and is one of the major sources of budget replenishment.

The purpose of the work is to reveal the economic and organizational prerequisites for the emergence and overcoming of tax debt, to study the factors and causes that contribute to its reduction, as well as to substantiate a set of measures to prevent its formation.

The implementation of this goal involves the solution of the following tasks:

Reveal the essence, economic nature and causes of tax arrears;

Analyze the dynamics and structure of the tax debt of the consolidated budget of the Russian Federation and the budget of the KhMAO-Yugra;

Assess the current system for the prevention and settlement of tax arrears and identify its main problems;

Determine the main directions of reduction and the most effective measures for the collection of tax arrears;

Justify ways to improve the efficiency of tax administration in order to reduce tax arrears;

Develop proposals for improving the taxation system, contributing to the reduction of tax arrears.

The object of the research is the tax system of Russia, in the course of the functioning of which tax arrears arise and the rationale for ways to overcome it.

The subject of the research is a special form of financial and economic relations between the state and taxpayers, reflecting the emergence of accounts payable for taxes and fees, penalties and penalties of taxpayers-debtors.

The theoretical and methodological basis of the study was the works of domestic and foreign scientists on the problems of economics and finance in the field of taxation and the construction of effective tax systems. In the process of work, dialectical and comparative-analytical methods, system-structural analysis of socio-economic processes were used. The research information base includes publications on selected topics; analytical research results; statistical data on the main indicators of the functioning of the tax system in Russia, incl. data of the State Statistics Committee of the Russian Federation, the Federal Tax Service of the Ministry of Finance of Russia, legal and legislative documents of the federal and regional levels, materials of meetings on the problems of taxation and the tax system of Russia.

The structure of the work is determined by the logic and objectives of the course work. The course work consists of an introduction, four chapters, including seven paragraphs, a conclusion, a bibliography.

1. The reasons for the arrears of taxes and fees

1.1 The concept of tax debt and its place in the tax collection system

A fine is a tax sanction for violation of legislation on taxes and fees. In its economic essence, a fine acts not as a tax arrears, but as a punishment for non-payment. A striking example of this is the fines imposed on the officials of the organization (manager, chief accountant). These sanctions have a personal relationship to the employees of the organization who are guilty of the commission.

1.2 Reasons for tax arrears

Analysis of the causes of tax arrears makes it possible not only to classify the causes of the emergence and growth of non-payments, but also to determine some measures to eliminate them. These measures, of course, by themselves will not lead to the complete elimination of tax arrears, but in combination with other actions of an administrative and economic nature will allow enterprises to minimize the level of non-payments and subsequently achieve their complete elimination. Recently, significant progress has been made in improving tax administration of arrears. However, “about every tenth enterprise in the sample is a“ hopeless ”tax debtor,” and “the amount of tax arrears of such enterprises exceeds their six-month revenue”. In this situation, it is advisable to carry out a comprehensive analysis of the reasons for the formation of tax arrears.

a) economic reasons for tax arrears

First of all, it is necessary to highlight the economic reasons for tax arrears. This group includes macroeconomic, intra-industry and microeconomic reasons. Undoubtedly, the main macroeconomic reason is the heterogeneity of the economic development of certain sectors of the Russian economy, regions and types of economic activity in terms of the income they receive. It should also be noted that the ability of many enterprises to pay taxes is limited due to the low profitability of production, difficult financial condition, and unsatisfactory payment discipline.

Another important group of economic causes of tax arrears should be noted. The reasons for the microeconomic level are formed within the framework of the organization itself and are caused, first of all, by unsatisfactory management and weak financial control, low quality of accounting and tax accounting. Recently, more and more companies in matters of accounting and tax accounting, as well as optimizing the tax burden, have resorted to the help of professional auditors. Small and medium-sized businesses are trying to reduce their tax base on their own. Often, the result of such an optimization is the formation of tax arrears, revealed in the course of inspections carried out by tax authorities.

b) organizational-legal and moral-psychological reasons for the emergence of tax arrears

Along with economic reasons, the organizational and legal reasons for the emergence of tax arrears are also important. First of all, this can be attributed to the imperfection of the legal framework. Recently, a judicial practice, unfavorable for the state and budget revenues, has developed, when most of the claims of organizations against the tax authorities on controversial issues have been satisfied. This is due to the ambiguous interpretation by the legislator of many issues of debt collection, which forces the courts to often make decisions on formal grounds, which in turn leads to an increase in the amount of payments suspended for collection. The main reasons for the formation and long-term existence of tax debts of an organizational and legal nature are the lack of sufficient number and technical equipment of the structures involved in the debt collection process, the still existing difficulties in the interaction of these structures, as well as a different, often very low level of work of territorial tax authorities. affecting tax discipline and tax collection.

There is an opinion in society, which is held by a considerable number of heads of enterprises and organizations, that the full payment of taxes and a successful business are incompatible concepts. In the same cases, when such “unfortunate leaders” the tax authorities charge additional significant amounts and bring them to administrative and criminal liability, they make every effort not to pay off the resulting debts. At the same time, as practice shows, attempts to "put a spoke in the wheel" of the enforcement authorities do not lead to anything good, especially if they are not based on knowledge of legislative norms.

1.3 Stages and algorithm of functioning of the mechanism for collecting tax arrears

In our opinion, among the various definitions of the tax mechanism, the essence of this phenomenon is most adequately expressed in the fact that the tax mechanism is revealed as “a complex of specific economic relations regarding the methods of establishing, introducing and collecting taxes, distributing them between budgets of different levels, tax administration, attracting responsibility for tax offenses, the algorithm of which is embodied in the totality of the relevant legislative and regulatory legal acts. "

The tax mechanism allows you to streamline tax relations, based on tax law, the basics of tax management. In our opinion, the mechanism for collecting debts from organizations should be considered as a way of organizing the collection of tax debts from non-payers with its inherent relationships, structure, algorithm and operating conditions. On the one hand, the considered mechanism is an integral part of one of the subsystems of the tax mechanism, namely tax control.

On the other hand, a distinctive feature of the arrears collection mechanism is that, being one of the effective levers of ensuring tax collection and strengthening the tax law and order, it organically combines objective and subjective elements of not only tax, but also a number of other systems: judicial, customs, law enforcement, trade. This can be graphically represented as follows.

Thus, the mechanism for collecting tax debts from organizations is a way of organizing the collection of debts and is a complex combination of elements of a number of social systems that function as one of the subsystems of the tax mechanism.

The mechanism for collecting tax debts from organizations has the opinion that it is advisable to consider the participants in the mechanism and their functions by grouping them according to the functional principle. This will make it possible not only to study each participant objectively, but also to reveal the interrelationships and contradictions between them.

The process of collecting tax debts from organizations is quite lengthy and complicated. In this regard, it is advisable to conditionally divide it into several stages.

The initial stage is the stage within which a Claim for payment of tax is presented to the debtor. At the next stage, the foreclosure is made on the taxpayer's money in bank accounts. And, finally, the recourse to the collection of tax arrears on the property of the debtor organization. It is especially important for the heads of enterprises and organizations, as well as their officials, to know the procedure for each of the stages in order to predict the subsequent actions of the enforcement authorities, to ensure that they do not violate the letter of the law. As practice shows, it is often the revealed violations of procedures by the employees of the enforcement authorities that allow enterprises not only to stop violations of their rights, but also to stop the collection process itself.

a) filing a claim for payment of tax

All taxpayers must independently fulfill the obligation to pay taxes, which must be fulfilled within the time period established by the legislation on taxes and fees. The obligation to pay tax is considered fulfilled only from the moment a payment order is submitted to the bank for payment of the relevant tax and if there is a sufficient cash balance on the taxpayer's account, and if the tax is paid in cash, from the moment the corresponding amount of money is deposited in payment of tax to the bank.

In case of non-fulfillment or improper fulfillment of the obligation to pay tax on time, a corresponding debt arises.

b) foreclosure on the organization's funds in bank accounts

If the taxpayer has not complied with the Request for payment of taxes or fees, the tax authority makes a Decision on the collection of the tax or fee. The decision to collect a tax or fee must be made by the tax authority after the expiration of the time period established for the fulfillment of the obligation to pay tax, but no later than 60 days after the expiration of the deadline for the fulfillment of the Tax payment requirement. If the deadline is missed, the decision on enforced collection is considered invalid and is not subject to execution. In this case, to resolve the issue, the tax authority must file a claim in court. Even if the taxpayer does not object to the claims of the tax authority, which missed the deadline for the undisputed write-off of the amounts of arrears and went to court, this should not be regarded by the court as his agreement with the submitted Claim.

On the basis of such a Decision, the tax (customs) authority sends to the bank in which the taxpayer's accounts are opened, a collection order (order) for writing off and transferring the necessary funds from the taxpayer's accounts to the relevant budgets (extra-budgetary funds).

c) levy of execution on the property of the organization-debtor for the payment of taxes

If there are no funds on the accounts of the organization-debtor for the payment of tax or they are not enough to pay off the debt, or the tax (customs) authority does not have information about the presence of bank accounts of the taxpayer, another measure of compulsory collection of arrears can be applied - levying its collection on other property organizations. At the same time, the application of this measure does not require the obligatory recall of the previously sent collection order from the taxpayer's bank. In the case of debiting funds from the taxpayer's bank accounts, which in turn reduces the total amount owed.

All property of the debtor organization is divided into six groups, lined up in a certain sequence, and foreclosure on them is made only in accordance with the specified sequence. In other words, collection in relation to each of the groups is allowed only if the property referred to the previous group is not enough to fully repay the debt. First of all, the bailiff withdraws cash from the organization's cash desk. If they are not enough to pay off the debt, the collection is applied to the debtor's property, but only in the part that is not directly involved in production activities. Such property can be securities, currency values, non-production premises, cars, office interior items. Then, finished products, goods, and other material values not intended for production are seized. This is the turn of property directly related to the production process, namely buildings, structures, machine tools, equipment and other fixed assets, as well as raw materials and materials intended for production.

Property transferred under a contract into the possession, use or disposal of other persons without the right to transfer to them the right of ownership of this property is not subject to recovery. In certain cases, these agreements can be terminated or invalidated, but only on the basis of a court decision.

The Federal Tax Service begins to collect taxes, penalties, fines under new forms. The corresponding forms of documents used by the tax authorities in the enforced collection of arrears on obligatory payments to the budgetary system of the Russian Federation were approved by Order of the Federal Tax Service of Russia dated May 14, 2007 No. MM-3-19 / 293. In particular, new forms of decisions on the collection of taxes, fees, penalties, fines at the expense of funds in the accounts of the taxpayer, forms of decisions and decisions on the collection of debts at the expense of property were approved. The order was registered with the Ministry of Justice of Russia on July 16, 2007.

1.4 Main groups of tax debtors

The number of taxpayers in arrears to the budgets is huge, and for the most part they are very heterogeneous. The differences between them are predetermined, first of all, by the causes of the debt, the timing of its existence, the dynamics of repayment, the presence of own assets that can be used to liquidate the debt, etc.

In the mid-90s, it was expedient to classify non-payers into four groups. First of all, organizations that violate tax laws were singled out, which were identified as the main focus of the tax authorities. Among the non-payers of this group were represented:

Organizations violating tax laws, taking advantage of the imperfection of the legislative and legal framework;

- “runaway enterprises”, the purpose of which was to carry out one or several financial transactions (“cash out” firms, pseudo-investment and insurance companies);

Organizations whose activities actually ceased after documentary and counting checks and the imposition of large financial sanctions.

The second group of defaulters included medium-sized and large industrial, in the recent past, state-owned enterprises. At the same time, it was this group of defaulters that had the largest tax arrears. Organized and profitable production existed at the enterprises of this group.

The third group of debtors included large industrial enterprises with a share of state ownership. As a rule, these enterprises were unprofitable. The profitability of their activities was directly related to the support from the state. And in the absence of such assistance, their activities did not generate income necessary at least to pay taxes and pay wages to workers.

The fourth group included "city-forming enterprises" and organizations from among the "natural monopolies". The organizations in this group were heavily indebted to various budgets. And the main reason for these debts was that the organizations of this group often acted as major creditors of the state.

Depending on the possibility of debt restructuring:

Taxpayers who have restructured all tax payments arrears pay current payments on time and meet the debt repayment schedule;

Taxpayers who have restructured partial debt and pay federal tax payments on time;

Taxpayers who have not restructured the debt continue to accumulate it and do not take measures to repay it, but at the same time carry out financial and economic activities;

Taxpayers who have not restructured tax arrears and do not have the ability to repay and timely pay current payments, etc.

Large enterprises with the largest debts to the budgets. This group of tax debtor organizations includes a relatively small (300-400) number of large enterprises that have the largest debts to the budgets of various levels; these are long-term participants in the lists of the largest defaulters existing in the tax authorities. Moreover, their share in the total amount of debt is very high. As a rule, these are large industrial enterprises with a share of state ownership, which were recently called "flagships of the Soviet industry." And before they could not exist without serious support from the state, and today, in the absence of such assistance, their activities do not bring the income necessary even to pay salaries and pay taxes.

Debtor enterprises - this category is made up of a fairly mobile and large group of enterprises, whose debt growth is directly related to the current processes in the country's economy. For example, now very complex negative processes are taking place in the field of housing and communal services. These organizations account for about half of all tax payments not received in the budget in 2006, and, as a rule, these organizations are unprofitable. The overwhelming majority of the leaders of such organizations assess non-payment problems in a state-like manner and take active measures to eliminate debts.

Debtors are systematic violators of tax legislation. This group should include organizations violating tax laws that have embarked on the path of non-payment, taking advantage of imperfect laws. The reason for their debts is hidden or uncalculated taxes. The managers offer for the arrest and sale extremely low-liquid or hard-to-sell property that they could not sell themselves. To search for the rest of the property, sometimes in other settlements, it is necessary to carry out sufficiently long search activities.

Firms - "one-day". It is possible to distinguish organizations created to conduct one or more large financial transactions. So "in Russia there are about 1.3 million registered companies that do not conduct any activity, and there is reason to believe that most of them may be so-called fly-by-night companies, and in total, 2.1 million legal entities are registered in the country." ... Usually, these organizations have little or no property, which is due to the very concept of the creation and existence of such organizations.

The above classification of tax debtor organizations is built in accordance with the current economic realities in the country and to the greatest extent reflects the reasons for the formation of tax debt and the ability of debtor organizations to repay it.

1.5 Contradictions in laws and regulations governing the process of collecting tax debts

In accordance with the procedure established by the current legislation of the Russian Federation, the collection of tax and penalties from a taxpayer-organization is carried out in an indisputable manner, regardless of the place of its registration and the purposes of its activities. The exception is cases when tax collection from an organization cannot be uncontested, if the obligation to pay tax is based on a change by the tax authority of the legal qualification of transactions concluded by the taxpayer with third parties, or the legal qualification of the status and nature of the taxpayer's activities.

If the legal qualification of the status and nature of the taxpayer's activities changes, the tax authority does not have the right to collect tax on an uncontested basis. For example, an organization has a license to operate that is not subject to value added tax. The tax authority considered that the license was obtained in violation of the procedure established by law and therefore is invalid. The organization was asked to additionally charge and pay value added tax, which was not done, so the tax authority collected the arrears from the organization's current account. The actions of the tax authority are unreasonable, since in the situation under consideration the legal qualification of the taxpayer status has been changed.

Collecting taxes, penalties, and fines from individuals is carried out only in court. Such a combination of indisputable and judicial procedures for the collection of tax payments, as noted by the Constitutional Court of the Russian Federation, "ensures the rights of the individual and the state as a whole, meets the interests of society and does not contradict the principles of a democratic legal social state enshrined in the Constitution of the Russian Federation." Thus, the collection of tax from organizations is carried out in an indisputable manner, regardless of the place and purpose of their activities, with the exception of cases that are determined by tax legislation.

In recent years, a whole group of legislative and regulatory acts has been adopted, which creates a legal basis for the implementation of activities to collect tax debts from organizations. Knowledge of these documents will allow debtor organizations to prevent infringement of their legitimate interests and not to become a victim of arbitrariness on the part of individual unscrupulous government officials and their authorized structures.

After analyzing the legal and organizational conditions for collecting tax debts from organizations, it should be noted that the legal framework governing this activity is adequately filled with regulatory and advisory legal acts. However, there are certain contradictions between individual legislative normative acts. For example, according to the norms of the Tax Code of the Russian Federation, the bailiff is obliged to collect tax debts on the property of organizations within two months from the date of receipt of the tax authority's order on collection.

To increase the efficiency of the joint work of tax authorities and the bailiff service, it is advisable to establish uniform terms, regulated by these regulations.

In our opinion, the legal framework for collecting tax debts from organizations is properly filled with normative legal acts that regulate both individual collection issues and the activities of its participants. At the same time, in order to increase the efficiency of the work of the bodies interacting in the collection of tax arrears, it is necessary to eliminate contradictions in the acts of these bodies, to establish uniform terms and a single collection procedure.

2. The practice of collecting debts for taxes and fees

2.1 Tax control is the most important prerequisite for the formation of arrears, the use of penalties

One of the most important prerequisites for the formation of tax arrears are desk and field tax audits conducted by tax authorities. Of course, tax audits are not the cause of arrears, but only record the facts of violation of tax legislation, as a result of which tax arrears arise. The great importance of tax audits in the formation of non-payments is also indirectly evidenced by the fact that among the main groups of tax debtors, several are directly related to additional tax assessments.

a) cameral tax audits

In accordance with Art. 88 of the Tax Code of the Russian Federation, the audit is carried out at the location of the tax authority on the basis of tax declarations and documents submitted by the taxpayer serving as the basis for calculating and paying taxes, as well as other documents on the taxpayer's activities held by the tax authority. " A desk audit is carried out by authorized officials of the tax authority in accordance with their official duties without any special decision of the head of the tax authority within three months from the date the taxpayer submits the tax declaration and documents serving as the basis for calculating and paying tax, if the legislation on taxes and fees no other terms are stipulated. "

With a certain degree of conventionality, several stages can be distinguished in a cameral tax audit: 1) verification of the submission of tax reports; 2) visual control of reporting; 3) control of the timeliness of reporting; 4) checking the correctness of arithmetic calculation; 5) verification of the legality of the application of tax rates and benefits; 6) verification of the correctness of the calculation of the tax base; 7) assessment of reporting as a whole.

In the future, the tax authority sends the taxpayer a demand for payment of tax arrears and penalties, indicating the period during which the demand must be fulfilled. If such a requirement is not fulfilled within the prescribed period, a decision may be made against the taxpayer to enforce the collection of tax and penalties.

A number of essential points should be highlighted:

1. The audit may cover no more than three calendar years of the taxpayer's activity preceding the year of the audit, including the coverage of the periods of the current calendar year by the audit.

2. Three months are allotted for a desk audit; after this period, the tax authority is not entitled to require the taxpayer to submit any documents.

3. During the audit, the tax authority may request additional documents and information from the taxpayer, as well as call him to receive explanations on the issues that have arisen.

4. The result of a desk audit may be: the taxpayer makes changes to the documents submitted to the tax authority; making a decision by the tax authority to collect tax arrears. Penalties and penalties.

b) Onsite tax audits

It is obvious that an on-site tax audit is not only the most effective form of tax control, since the largest number of tax violations can be detected only during it, but it is very burdensome for both tax officials and taxpayers.

The main tasks of an on-site tax audit are:

A comprehensive study of those circumstances of the financial and economic activity of the audited entity, which are important for the formation of conclusions about the correctness of the calculation and the completeness and timeliness of transferring the established taxes and fees to budgets and extra-budgetary funds;

Identification of distortions and inconsistencies in the content of the documents under study, facts of violation of the accounting procedure, drawing up reports and tax returns;

Analysis of the influence of the revealed violations on the formation of the tax base for various types of taxes and fees;

Formation of the evidence base on the facts of identified tax violations and ensuring documentary reflection of these violations;

Additional assessment of taxes and fees that have not been paid or not fully paid as a result of understating the tax base by the taxpayer or incorrect calculation of taxes;

Formation of proposals for the elimination of identified violations and bringing the taxpayer to responsibility for the identified tax violations.

Thus, the tax authorities achieve the most effective result in the selection of taxpayers for conducting field audits with a complex combination of various selection methods based on the use of all information about the taxpayer available in the tax authority, which is obtained from various sources.

The tax authority, within 10 days from the date of the decision, must send the taxpayer a demand for payment of tax arrears and penalties, while a copy of the decision and the demand are handed to the taxpayer (or his representative) against receipt or transferred in another way indicating the date of its receipt. In case of non-fulfillment of the requirement to pay tax within the specified period, an uncontested collection of arrears from the taxpayer may be made.

The place of tax control in the general system of financial control can be determined as follows: tax control is state control carried out by special control bodies.

According to paragraph 1 of Art. 82 of the Tax Code of the Russian Federation, the forms of tax control include: tax audits; obtaining explanations from taxpayers, tax agents and payers of fees; verification of accounting and reporting data; inspection of premises and territories used to generate income (profit).

Thus, we can conclude that the listed forms of tax control, in fact, are methods.

Taking into account the provisions of the Tax Code of the Russian Federation and the position of the scientific doctrine, tax control can be defined as a procedural action of tax authorities to monitor compliance with legislation on taxes and fees, the correctness of calculation, timeliness and completeness of payment (transfer) of taxes (fees).

Transfer of tax payments to the budget later than the established date is quite common in tax practice. The inevitability of the accrual of penalties is known: the inspectorate charges an additional payment, compensating for the losses of the treasury as a result of the tax sums not received on time. According to the legal position of the Constitutional Court of the Russian Federation, expressed by it in the Resolution of 17.10.1996 No. 20-P and the Definition of 04.07.2002 No. 202-O, penalties are not a penalty, but a way to ensure the fulfillment of the obligation to pay taxes and fees.

First, the organization calculated the tax correctly, but paid it out of date. The tax authority automatically receives information from the Federal Treasury about the payment made and the deviation in the payment deadline from that established by law.

The second - in the course of a desk audit, additional tax was assessed. The audit is carried out within 3 months after the submission of the tax return, so it is almost impossible to pay off the debt within the prescribed period, the delay is compensated for by a penalty.

The third - an understatement of tax was established by a field tax audit. These amounts are classified as arrears, and "there is no arrears without penalties." It is important that the Code (Article 87 of the Tax Code of the Russian Federation) establishes a limitation on the depth of the control measure.

Thus, the essence of tax control is manifested in the fact that when it is carried out, the compliance of taxpayers (payers of the collection) by tax agents with the norms of tax legislation is checked.

2.2 Analysis of the state of arrears in taxes and fees to the budget of the Russian Federation and the budget of KhMAO-Yugra for the period 2003-2007.

More than half of the northern regions of the Russian Federation are actual donors of the federal budget. The largest receipts are given by the Khanty-Mansi Autonomous Okrug-Yugra (in 2006, about 21% came from the Okrug to the budgetary system of the country), the Yamal-Nenets Autonomous Okrug about 10%).

For example, 1 trillion. 154 billion 685 million rubles received taxes in the Ural Federal District in the budgetary system of Russia in January-September 2007. From the KhMAO-Yugra - 801 billion 172 million rubles, from the Yamalo-Nenets Autonomous Okrug - 204 billion 562 million, from the Sverdlovsk region - 67 billion 920 million, from the Chelyabinsk region - 38 billion 858 million, from the Tyumen region - 37 billion 170 million, and from the Kurgan region - 5 billion rubles.

The main taxpayers of the consolidated budget of the Khanty-Mansi Autonomous Okrug-Ugra are oil production enterprises, first of all, large specialized vertically-integrated oil companies account for almost 87% of tax revenues, the second most important industry is transport, its share in tax revenues is about 3%.

Consider the composition and structure of the consolidated budget revenues of the Khanty-Mansi Autonomous Okrug-Ugra for the period from 1998 to 2005. As part of own sources, the leading position is occupied by tax payments. These include deductions from federal taxes and fees, regional taxes, and arrears and recalculations for canceled taxes and fees.

The table shows that tax revenues play a dominant role in budget revenues: they account for 75-90%. Tax sources of income for this period increased from 16.4 to 195.6 billion rubles, i.e. by 179.2 billion rubles, or 12 times.

For a long time, the mineral extraction tax played an important role in the district budget revenues: it accounted for up to 35% of all budget revenues, in 2005 this share was 23%, and in 2006 it was only 0.1%. The administrative reform and the new policy of interbudgetary relations led to the fact that this tax began to be redistributed between the federal center and the Tyumen region. Decrease in the norm of severance tax deductions to the budget of the Autonomous Okrug since 2004 has significantly reduced the regional budget revenues from this tax. In 2006, all proceeds from the severance tax were transferred to the Tyumen region on the basis of an agreement on the delineation of powers signed between the Tyumen region, Khanty-Mansi Autonomous Okrug-Yugra and Yamalo-Nenets Autonomous Okrug. The signing of this agreement deprived the Khanty-Mansi Autonomous Okrug-Yugra of this income source. As a result of these measures, the dependence of the budget on resource payments is reduced, but at the same time, stable sources of budget revenues are lost. For many mining regions, the loss of this tax leads to a budget deficit.

Strengthening the revenue base of the district budget should include: pursuing an effective tax policy that will increase the tax potential of the region. The main goal of the district's tax policy for the near future is to maintain a balanced budget while further improving tax administration.

In order to increase the revenue side of the budget, attract additional tax payments, in addition to the application of all measures of enforced collection of arrears, the inspectorate carries out a whole range of control measures.

Thus, as a result of the control work carried out, the inspectorate additionally assessed for office and field tax audits for 2004 77.0 million rubles, for the 1st quarter of 2005, 20 million rubles.

In 2004, 77 raids were carried out in places where mass trade was carried out, an additional tax on personal income of 1.2 million rubles was charged, which was collected in full to the budget. In the 1st quarter of 2005 - 7 raids, additionally added 0.3 million rubles. In 2006, special attention is paid to the sphere of consumer services and the gambling business. A total of 7 raids were carried out, an additional 0.3 million rubles were charged. This work has been carried out by the inspectorate systematically over the past 10 years. And here we can conclude that the methods of persuasion and explanation do not work, legislative levers are needed that will make it inadmissible and impossible to carry out activities without paying tax (not paying taxes - losing your place in the market).

In 2003, the consolidated budget of the Russian Federation received 3,636 billion rubles in taxes and fees, which is 15.4% more than in 2002. Tax receipts to the federal budget from the territory of the Khanty-Mansi Autonomous Okrug-Yugra amounted to 76.7 billion rubles, which is 5.4% more than the plan.

At the same time, 2 671.3 billion rubles of taxes and fees were mobilized, which is 14.6% more than in 2002. Of the total amount of receipts of taxes and fees, the federal budget received 1311.7 billion rubles (114.1% of 2002) and to the regional budgets - 1,359.4 billion rubles (115% by 2002).

The debt on taxes and fees to the consolidated budget of the Russian Federation as of January 1, 2004 amounted to 520.4 billion rubles and since the beginning of 2003 increased by 1.4 billion rubles, or 0.3%.

Arrears on taxes and levies to the consolidated budget as of January 1, 2004. amounted to 220.8 billion rubles and in 2003 increased by 13.3 billion rubles, or 6.4%, which is associated with additional charges in the course of control checks and the withdrawal from restructuring of enterprises that did not fulfill its conditions.

Based on the results of control work, tax authorities in 2003 additionally accrued payments to budgets of all levels and state social extra-budgetary funds, taking into account tax sanctions and penalties, in the amount of 261 billion rubles, which is more than in 2002.

In 2003, the tax authorities carried out 331.9 thousand on-site tax audits of legal entities and 124.1 thousand audits of individuals. The effectiveness of inspections has significantly increased: additional charges per taxpayer - organization increased 2.4 times compared to 2002 and amounted to 344 thousand rubles, the collection increased 1.8 times and amounted to 97 thousand rubles. The share of inspections, taxpayer organizations that revealed violations, increased by almost 9 percentage points and amounted to 66%.

As of January 1, 2005, from 53 thousand organizations that were granted the right to restructure federal taxes and fees arrears, in accordance with the RF Government Resolution No. 1002 dated September 3, 1999, federal taxes and fees, fines and penalties in the amount of 24.5 billion rubles, as of January 1, 2006 - 16.8 billion rubles. In addition, in connection with the fulfillment by the organizations of the terms of restructuring, penalties were written off, respectively, 23.7 billion rubles and 32.9 billion rubles. At the same time, proceeds from the implementation of bankruptcy procedures as of January 1, 2005 amounted to 1.6 billion rubles, or 0.1% of the total amount of debt on federal taxes and fees, as of January 1, 2006 - 2.9 billion rubles. rubles, or 0.2%.

The Government of the Russian Federation has considered the main indicators of the long-term financial plan of the Russian Federation for 2006-2008. The Ministry of Finance introduced a draft amendment to the Tax Code, where it was proposed to introduce a restructuring of tax debts, to allow its payment in parts, without limiting the amount. However, arrears on tax payments to the budgetary system of the Russian Federation as of January 1, 2005 amounted to 879 billion rubles, including for federal taxes and fees - 783.9 billion rubles, or 89.2% of the total amount of arrears ... The main share of federal taxes and duties arrears falls on the Khanty-Mansi Autonomous Okrug-Yugra (38.8%), Moscow (7.1%), and the Samara region. (3.1%), Chita region. (2.9%), the Republic of Bashkortostan (2.4%).

As of January 1, 2006, 91.2 billion rubles in uncollectible federal tax arrears were written off. In addition, in addition to paying payments in accordance with the debt repayment schedules and current payments, organizations are obliged to pay interest on the amounts owed on taxes and fees on a quarterly basis, based on the calculation of 1/10 of the annual refinancing rate (55% per annum) of the Central Bank of the Russian Federation, in effect on the date of accession. by virtue of this Procedure. Interest is calculated based on the amount outstanding at the date of interest payment. As of January 1, 2005, interest was paid to the budgetary system of the Russian Federation for the use of budgetary funds in the amount of 1.8 billion rubles, as of January 1, 2006. - 1.0 billion rubles.

In 2004, 6,200 organizations of the Russian Federation were canceled decisions on restructuring (11.7% of the total number of organizations granted the right to restructure debt), the amount of debt on federal taxes and fees amounted to 14.9 billion rubles, in 2005 - 3 700 organizations (7%) - 8.7 billion rubles.

A significant number of organizations for which decisions on debt restructuring were canceled are in bankruptcy or do not carry out financial and economic activities, or the tax authorities are preparing materials for filing applications to the arbitration court for declaring them insolvent (bankrupt).

The debt to the budgetary system of the Russian Federation for federal taxes and fees, penalties and fines as of January 1, 2006, compared with the debt as of January 1, 2005, decreased by 259.1 billion rubles and amounted to 1,354.7 billion rubles. The restructured debt in the total debt amounted to 66.7 billion rubles (4.9%) or decreased by 67.8 billion rubles.

...

The reasons for the arrears of taxes and fees. Tax authorities as a state structure initiating the collection of tax arrears. Analysis of the level of tax arrears in the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 8 in the Saratov region.

thesis, added 05/21/2014

The essence and causes of tax arrears in the Russian Federation. The procedure for determining the penalty for each day of tax delay. The main provisions of the decree on the collection of tax at the expense of the property of the taxpayer-organization.

term paper, added 01/04/2016

The economic essence, goals and objectives of taxes, the organization of accounting for calculations of taxes and fees. Ways to improve the tax system and accounting for taxes and fees. Analysis of the structure and dynamics of taxes and fees paid by the organization.

thesis, added 10/05/2010

Taxes in the system of financial relations. Tax burden of agricultural enterprises and ways to optimize it. The procedure for calculating and paying payments to the budget. Accounting for calculations of taxes and fees at the enterprise and its improvement, its automation.

thesis, added 08/29/2010

term paper, added 11/28/2014

Key indicators of economic activity. Organization of accounting and accounting policy of Sunrise-Cherkessk LLC. Synthetic and analytical accounting of settlements with the budget for taxes and fees. Settlements with the budget for regional and other taxes.

term paper added on 10/04/2014

Performing financial and economic work in the management bodies of the enterprise. Organization of control activities and workflow in the company. The procedure for the compulsory collection of tax and levy arrears. Accounting for receipts in the budgetary system.

practice report, added 05/05/2015

Tasks, sources of information support and methods for analyzing the organization's calculations for taxes and fees. The economic characteristics of the enterprise. Study of the composition, structure and dynamics of tax payments. Analysis of the tax burden, ways to optimize it.

Moroz Victor Vladimirovich

Complaining admin / nstriroёa / nie Debts of organizations on taxes and fees: problems ¿tax / nia

The concept of tax debt differs from the concept of tax defaults and, therefore, needs to develop its own characteristics and classification. The variety of causes of tax arrears requires an integrated approach to their elimination, taking into account the improvement of the entire tax system. The most effective measure for collecting tax arrears can only be a change in tax legislation in terms of its compulsory collection from founders, and in their absence - from directors of enterprises at the expense of property (including personal) belonging to them by right of ownership and their next of kin.

Tax, administration, tax debt, budget receipts, taxpayer, tax authority, collection, bankruptcy, compulsion.

Among the sources that form budget revenues of any level, taxes and fees account for the predominant share, and their collection is one of the main indicators of the efficiency of the tax system. Taxes are a systemic element of the economy that determines the financial well-being of society, and now they can also be defined as a factor influencing the economic situation in Russia. Thus, one of the main tasks of the tax authorities at the present stage is to ensure the completeness and timeliness of the introduction of legally established taxes and fees into the budget. In practice, a big problem is the existence of tax arrears among business entities, which can be called one of the significant destabilizing socio-economic factors, since its significant amount significantly limits the amount of financial resources of the state.

From the point of view of tax administration, the tax debt has a rather complex structure. Table 1, the basic concepts arising in connection with tax arrears are given. These definitions are simultaneously the main factors determining the structure of tax arrears. The given classification is quite detailed. However, it concerns only tax defaults. The concept of tax debt differs from the concept of tax arrears and, therefore, needs to develop its own characteristics and classification.

Table 1

The main factors determining the structure of tax arrears

Basic concepts Contents

1. Arrears in tax payments The amount of arrears, deferred (installment) payments and payments suspended for collection

2. Deferred (installment) payments Payments (the total amount of unfulfilled obligations to pay statutory taxes and fees), for which the due date has been changed, i.e. postponed to a later date on the basis of regulatory legal acts of the Russian Federation and the constituent entities of the Russian Federation, decisions of financial authorities and courts

3. Arrears The amount of tax or the amount of due not paid within the period established by the legislation on taxes and fees

4. Payments suspended for collection Payments (the total amount of unfulfilled obligations to pay statutory taxes and fees), for which collection is suspended for a specified period, in accordance with the legislation of the Russian Federation or a court decision

5. Arrears to the budget for penalties and tax sanctions Unfulfilled obligations of the taxpayer to pay to the budget the accrued penalties for late payment of taxes and fees and penalties imposed (in court) for violation of tax legislation

End of table 1

Basic concepts Contents

6. Deferred tax penalties and penalties Obligations to pay accrued penalties and awarded tax penalties for which the due date has been changed, ie. postponed to a later date on the basis of regulatory legal acts of the Russian Federation and the constituent entities of the Russian Federation, decisions of financial authorities and courts

7. Tax sanctions and penalties suspended for collection Obligations to pay accrued penalties and awarded tax penalties, for which collection is suspended for a specified period, in accordance with the legislation of the Russian Federation or a court decision

8. Debts of liquidated organizations The total amount of unfulfilled obligations to pay statutory taxes and fees, penalties for late payment of taxes and fees and penalties imposed for violation of tax legislation attributed to liquidated organizations

The given classification is quite detailed. However, it concerns only tax defaults. The concept of tax debt differs from the concept of tax arrears and, therefore, needs to develop its own characteristics and classification.

Tax arrears should be interpreted as the total amount of unfulfilled obligations to pay statutory taxes and fees, penalties accrued for late payment of taxes and fees, and penalties imposed for violation of tax legislation, expressed in monetary form. In the analytical accounting of tax authorities, tax arrears appear as the sum of tax arrears to the budget and arrears to the budget for fines and tax sanctions.

Tax debt can be classified according to the following criteria:

The nature of the tax debt;

Type of tax debt with the allocation of tax payments.

The specified classification features and the classification of tax arrears in accordance with these features are given in table. 2.

table 2

Classification of tax debts of organizations

The characteristic underlying the classification Type of tax debt

1. The nature of the debt - normal (institutional); - unjustified; - deferred (deferred); - suspended for collection; - overdue; - hopeless to collect

2. Type of debt - confirmed (or fixed); - hidden

Tax arrears can arise for various reasons, both dependent and not dependent on the taxpayer.

Let us describe in more detail the specified types of tax debt in accordance with the proposed classification criteria.

Normal (institutional or temporary) debt arises as a result of the shortcomings of the used system of settlements for goods and services between economic entities, in which funds are transferred to the accounts of supplying organizations at a certain interval. As a result, there are temporary difficulties in paying off tax arrears. This type of debt is usually paid off voluntarily by the taxpayers themselves or easily collected by the tax authorities.

Unjustified debt is the result of a long-term violation of payment discipline by taxpayers and their counterparties.

Deferred tax liabilities represent debts in taxes and fees, as well as accrued fines and fines, the due date of which has been changed in accordance with the Tax Code of the Russian Federation, regulations of the Government of the Russian Federation and constituent entities of the Federation, as well as by decisions of financial authorities of various levels, i.e. in cases where the economic entity is officially allowed to postpone the payment of tax payments to a later date.

Tax debt suspended for collection arises in accordance with the current legislation of the Russian Federation in connection with the introduction of external management, the opening of a con-

course proceedings, seizure by tax authorities or bailiffs, as well as other decisions.

Overdue tax arrears arise as a result of the taxpayer's deliberate failure to fulfill tax obligations and evasion from paying off tax arrears for a long time, including through settlements through the accounts of third parties, failure to comply with cash discipline and failure to submit payment orders to the servicing credit institution for payment of tax payments. This debt also arises as a result of actions or inaction on the part of the tax authorities, i.e. failure to take or untimely adoption of the necessary measures to recover the arisen tax debt from the taxpayer.

A hopeless tax debt is a debt that cannot be collected due to certain circumstances (death of a taxpayer, the impossibility of establishing his actual location, registration of a taxpayer using forged documents, liquidation through bankruptcy, etc.). It should be noted that the debt has a complex structure, and therefore it is advisable to further subdivide it into two types: "confirmed (or fixed) debt" and "hidden debt".

Confirmed (recorded) arrears in the payment of taxes and fees, accrued penalties and penalties of previous years are documented and confirmed both by the taxpayer himself and by the tax authorities.

Hidden debt arises if it is not reflected in tax reporting and the taxpayer does not pay taxes. One of the reasons for the emergence of latent debt is that many taxpayers use financial resources to be transferred to the budget for tax purposes as a source of temporary additional loans and replenishment of working capital. This debt can be repaid over time.

Relatively few publications have been devoted to the classification of the causes of tax arrears. The initial prerequisites for the formation of tax arrears emerged from the moment of price liberalization in Russia, which was one of the main reasons for the accumulation of tax arrears of business entities to the budgets of various levels in 1992-1993. It was during this period that circulating assets depreciated and the financial condition of enterprises and organizations deteriorated sharply, as a result of which a significant number of them became the group of low profitable and unprofitable ones. According to experts, it was the low-profit and unprofitable enterprises that “stood at the origins” of the problem of mutual payments. Their share in the total volume of registered enterprises was 15.3% in 1992 and reached 53.2% by 1998.

In this situation, only two industries worked with an increase in production volumes - the electric power industry and the fuel industry, thereby playing the role of a stimulator of an increase in cost inflation due to the high material consumption of manufactured products. In the prevailing unfavorable conditions, many economic entities were forced to compensate for the increase in costs due to non-payments to suppliers, their employees, to the budget and extra-budgetary funds, i.e. "Non-payments became a means of adjusting to inflation."

Prior to the introduction of significant amendments to tax legislation in 2007-2010. there was a high level of tax burden on legal entities and individuals, which also contributed to the emergence and increase of tax arrears. According to Russian economists, before the start of the tax reform, the tax burden was about 45-60% of income, depending on the branch of the economic entity. This far exceeded the border beyond which all sense of entrepreneurial activity is lost. Such a situation constrains expanded reproduction, in conditions of low efficiency of activity, it makes it difficult to pay off all the tax liabilities of enterprises that arise.

The low efficiency of the judicial system contributed to the growth of non-payments. It should be noted that the majority of cases on tax disputes and offenses considered by the courts wait for their final decision for years (despite the fact that in such cases only one court decision is made in rare cases), which is explained, firstly,

heavy workload of arbitration courts; secondly, the relatively low qualifications of court employees or their narrow specialization in any area, since the resolution of tax disputes requires knowledge not only of arbitration and civil, but also of tax, customs, currency, banking legislation, as well as accounting and tax accounting; thirdly, the presence of elements of corruption in the work of the judiciary, despite the fact that the judiciary is the last instance exercising supervision over the implementation of the legislation of the Russian Federation.

Another reason for the growth of tax arrears is the imperfection of the institution of bankruptcy. This institution should play the role of a market selection mechanism, i.e. exclude insolvent, unprofitable enterprises and organizations from the commodity and economic turnover, thereby making market relations healthier and more efficient. However, reality is different from theory.

Most of the economic entities undergoing bankruptcy proceedings have significant debts to the state, and this procedure is theoretically the last opportunity for tax authorities to collect unpaid or partially unpaid payments to the state budget and social extra-budgetary funds. However, in practice, the bankruptcy procedure turns out to be the least effective measure of collection (repayment) of tax arrears.

T.A. Aushev gives a classification of the reasons for the formation of tax arrears, which are shown in Fig. 1. The reasons for tax arrears are divided into internal and external.

Internal reasons are divided, in turn, into subjective psychological and organizational. External - on economic, political, legal, institutional, general social and criminal.

In fig. 2 shows the classification of the reasons for the formation of tax arrears according to S. B. Pronin. In particular, he identifies the following reasons.

Now let's take a closer look.

1. Macroeconomic reasons. Undoubtedly, the main one among them is the continuing decline in production in the country for a long time, caused, first of all, by the discrepancy between the competition of imported goods that is developing under the influence of world prices, on the one hand, and the system of relative prices in the Russian economy, on the other. Resource-wasting technologies still dominate, which reduce the effective demand for domestic products. Nowadays, many businesses, even if they want to pay taxes, cannot do so due to huge accounts receivable. The main prerequisite for this is the failure of many financial and credit institutions to comply with the rules established by the laws on banking.

2. Psychological and economic reasons. First of all, we are talking about the lack of modern economic thinking among many leaders, or about the extremely low level of tax legal awareness in society. The leaders of many large enterprises, accustomed to working for state orders, were simply not ready to work in the new conditions, when it was necessary to be guided by economic calculation and focus on the consumer.

3. An important role in the emergence of the crisis of tax payments have played and continue to play the reasons of economic and legal nature. Currently, collected taxes account for about a third of the gross domestic product (hereinafter - GDP). At the same time, as shown by expert calculations, in other countries with economies in transition, this figure is approximately 26-27% of GDP. If we consider that this third falls mainly on conscientious taxpayers, then the pressure on enterprises that accurately pay taxes turns out to be simply enormous. On the other hand, in Russia there are a lot of market actors who avoid taxes in the shadow sector by using various methods of sheltering financial resources. At the same time, the existing legislation does not give the control and enforcement authorities effective levers to ensure a more complete collection of taxes, and the liability for tax evasion provided for by law is far from consistent with the social danger of such crimes.

4. A group of organizational and managerial reasons should also be singled out. Not-

It must be admitted that state authorities and administrations at all levels were unable to timely and adequately respond to the rapid growth of tax arrears and take effective measures to suppress it. And only when the arrears of taxes and other obligatory payments to the budget and state extra-budgetary funds took on an alarming scale and began to exert a tangible negative impact on practically all spheres of life of our society, elements of the mechanism for eliminating arrears began to form gradually, to establish interdepartmental ties, to improve the regulatory framework , accumulate and analyze the experience of this work.

legal - ""

Reasons for the formation of tax arrears

political

Political instability promises of various gender parties about a future amnesty for debtors (tax amnesty), etc.

Imperfection and non-compliance of tax legislation,

Imperfection of the institution of bankruptcy, etc.

institutional

Lack of efficiency in the work of tax law enforcement and judicial authorities

Low efficiency of interaction between law enforcement and regulatory authorities in dealing with problem taxpayers - structural shortcomings of tax authorities in collecting tax arrears

Lack of control on the part of banking institutions over the observance of cash discipline by their clients

Ineffective actions and inaction of the authorities of the constituent entities of the Russian Federation and local self-government in solving the problem of tax arrears, etc.

general social

Low level of well-being of the population

Low cost of living

Low level of wages, unemployment - insufficient level of social support of the population

and criminal

criminalization of certain sectors of the economy

The presence of a significant number of legal entities and individuals registered in violation of the legislation of the Russian Federation (including for forged documents) or without registration engaged in entrepreneurial

activities, etc.

Internal

subjective psychological

Low tax culture predisposition of a significant part of taxpayers to evasion of taxes to the budget and payments to extra-budgetary funds

organizational *

Wrong own financial policy of the company is intentionally unfair financial policy of the company associated with the concealment of the company or its

by the heads (owners) of a part of the actual income from the tax authorities of creditors (including employees of the enterprise) or owners - the use of tax

debt as the most accessible and cheapest source of credit resources to replenish working capital, etc.

Rice. 1. Classification of the reasons for the formation of tax arrears according to T.A. Aushev

Reasons for the formation of tax arrears

Macroeconomic

Psychological-eco]

Economic and legal nature

public authorities and administrations at all levels were unable to timely and adequately respond to the rapid increase in tax arrears and take effective measures

Organizational and managerial nature

Rice. 2. Classification of the reasons for the formation of tax arrears according to S. B. Pronin

Having considered the classification of the formation of tax arrears, it can be noted that tax arrears have a negative impact on the financial and economic performance of enterprises and organizations.

To solve the problem of tax arrears, some enterprises engage dummy (fly-by-night companies) and intermediary organizations to carry out settlements, bypassing settlement accounts and avoiding taxation, repeatedly redirecting payments through firms located in different regions, in order to give these transactions a legitimate form, legality and difficulty verification of transaction data; carry out the termination of deliberately fictitious contracts for the supply of products, false insurance, etc., which contributes to the redistribution of national income to the intermediary, and more often to the shadow sector.

As a result, the shadow turnover leads to the following negative consequences for the economy:

Understatement of revenue and the corresponding tax base;

Illegal cash turnover;

Pseudo-export and capital flight;

The budget does not receive tax payments, as a result of which additional emission of state banknotes is required, which, in turn, leads to a new surge in inflation, forces the state to increase the tax burden, cut costs on low-profit, but necessary for the national economy, sectors of the economy, which ultimately leads to to destabilize the economy;

Reducing spending on social needs of society, which, in turn, leads to general discontent among the population. The principle of social justice is violated, since tax evaders transfer an additional tax burden to all those who regularly fulfill their tax obligations.

The most painful for the whole society as a whole are the social consequences of tax arrears, since they affect the interests of almost every citizen. Employees of enterprises that have tax arrears that are underpaid become hostages of the current situation, a kind of creditors to the industry. In the presence of arrears in payments to the budget, it becomes more and more difficult for a taxpayer to pay wages to their employees on time and in full. In this case, the tax authorities can initiate enforcement proceedings through the service of

bailiffs, which entails the collection of taxes and fees at the expense of the available funds at the cash desk, on the current account and at the expense of the property of a legal entity in accordance with the procedure provided for by Russian law.

Summing up, it should be noted that since the appearance of taxes in one form or another, despite the differences in the economic structure of society, there have always been non-payment of taxes and fees, resulting in arrears. Subsequently, non-payment or untimely payment of tax on time began to be compensated for by the repayment of debt on the tax obligation in the form of full compensation for damage incurred by the state as a result of late payment of the tax, as well as in the form of an additional payment - penalty interest as compensation for losses of the state treasury for delayed payments. The variety of causes of tax arrears requires an integrated approach to their elimination, taking into account the improvement of the entire tax system. The most effective measure for collecting tax arrears can be a change in tax legislation in terms of its compulsory collection from founders, and in their absence - from directors of enterprises at the expense of property (including personal) belonging to them by right of ownership and their immediate relatives.

Literature

Oligov K.M. Tax debt: improving administration efficiency.

Romanenko L.M. Once again about non-payments // Finance. - 1997. - No. 4. - From 17-25.

V.M. Zubov From defaults to development. - M: Economics, 1999. - C 13-23.

Aushev T.A. Organizational and economic prerequisites for the emergence of tax arrears and ways to reduce it Abstract of the dissertation. - M: RAGS, 2008.

Introduction

The basis for the existence of any state in a modern civilized society is the budget, which finances the costs of economic development, maintenance of government bodies, defense, as well as providing the population with social guarantees in the field of education, health care, social security, security and law and order. The size of the revenue side of the budget is largely determined by the efficiency of the current tax system.

Among the many economic levers through which the state influences the market economy, taxes occupy an important place. In the conditions of market relations, and especially in the period of transition to the market, the tax system is one of the most important economic regulators, the basis of the financial and credit mechanism of state regulation of the economy. The state widely uses tax policy as a certain regulator of influence on negative market phenomena. Taxes, like the entire tax system, are a powerful tool for managing the economy in market conditions. The effective functioning of the entire national economy depends on how correctly the taxation system is built.

In the West, tax issues and issues of settlements with the budget for taxes and fees have long occupied an honorable place in the financial planning of enterprises. In conditions of high tax rates, incorrect or insufficient accounting of the tax factor can lead to very unfavorable consequences or even cause bankruptcy of the enterprise.

Thus, the analysis of taxes and fees is one of the most important areas of analysis of the economic activities of the enterprise.

The main task of the enterprise is economic activity aimed at making a profit to meet the social and economic interests of the members of the labor collective and the interests of the owner of the property of the enterprise.

However, the receipt and use of profits at their own discretion is possible only after settlements with the budget and state target budget funds for taxes and targeted fees.

Thus, the relevance of the analysis of taxes and fees is determined by the fact that taxes play a crucial role in the mechanism of forming the enterprise's profit, and the timely calculation of taxes and fees with the budget and state targeted budget funds indicates a good financial condition of the enterprise. In the event that an economic entity violates the procedure and terms of settlements with the budget for taxes, financial sanctions are applied to it, which can significantly worsen the financial situation of the enterprise (the source of payment of sanctions is the enterprise's profit).

The purpose of the work is to consider the features of tax arrears and analyze the introduction of bankruptcy procedures for CJSC

Based on the set goal, during the writing of the work, the following tasks were solved:

1. Studied the economic essence, classification and value of tax payments.

2. Studied the tasks, sources of information support and methods of analysis of the organization's tax calculations.

3. A brief economic description of JSC "Tander" is given.

4. The composition, structure and dynamics of tax payments of Tander CJSC has been analyzed.

5. The tax burden on Tander CJSC has been analyzed.

6. A factor analysis of tax payments of Tander CJSC was carried out.

7. Proposed directions for improving the analysis of taxes and fees of JSC "Tander".

The subject of the research in this work is the method of analysis of taxes and fees, and the object of the research is the economic activity of Tander CJSC for 2011-2014.

The theoretical basis of the work was the regulatory legal acts of the Russian Federation, instructions, as well as the works of leading Russian economists, namely: L. L. Ermolovich, V. Strazhev, A. Savitskaya, I. Mankovsky, and others.

When writing the work, general scientific methods of cognition (dialectics, logic, induction, deduction and others) were used, as well as techniques and methods of economic analysis (methods of comparison, absolute, relative and average values, chain substitutions).

1. Theoretical aspects of the regulation of tax and levy arrears

direct tax debt burden

1.1 The concept of tax and levy arrears

Recently, the topic of increasing and decreasing tax arrears has become quite relevant. In the periodicals, in the works of various scientists, the topic of the shortfall in tax payments is disclosed, various proposals are made to reduce tax arrears in such areas as tightening control over taxpayers, and making new proposals for the development of tax incentives.

Unfortunately, the tax code of the Russian Federation is not a starting point in defining the concept of tax debt. In the legislation of the Russian Federation, there are regulations on the collection of tax arrears, tax refunds, tax liability, but the legislative definition of "tax arrears" has not been met. Polovtseva F.P., Commercial activity. M .: Infra-M, 2009 .-- 248 p.

According to the Explanatory Dictionary of S.I. Ozhegova, the concept of "debt" is determined by the presence of debts, unfulfilled obligations. The Encyclopedic Dictionary of Economics and Law defines "debt" as the amount of debt. Obviously, the very content of "debt" must be viewed through the totality of debts. The modern explanatory dictionary reveals the concept of "duty" as a category of ethics, moral duties of a person, performed from the motives of conscience, or "the same as duty." In everyday life, such concepts as "civic duty", "military duty", which imply "socially conditioned and internally realized necessity by the subject," have also become stronger.

In the economy, "debt" refers to cash or other property (objects of the transaction) that an individual or legal entity (subjects of the transaction) receives in exchange for a promise (action only) to pay a specified amount with interest (financial rent or financial rent).

Duty in law - an obligation arising as a result of a transaction (action or inaction of a person), failure to fulfill which entails compensation for harm (fine, forfeit, etc.) by a court decision. At the same time, "legal duty" implies voluntary adherence to the rules of law. Legal duty can be embodied in the behavior of the subject only as a result of awareness of duties and responsibilities.

According to the above definitions, debt is a duty, or following instructions, and debt is a set of debts, or, in other words, a set of duties following "debt." Obviously, the central link between the concepts of "debt" and "indebtedness" is a duty, the failure to fulfill which carries with it the onset of responsibility. In other words, when defining the legal nature of the concepts of "debt" and "indebtedness", it is necessary to take into account the fact that failure to fulfill the obligation underlying these two concepts inevitably entails the occurrence of liability for the debtor. The form of responsibility in this case depends on the nature of the actions committed by the debtor. Polovtseva F.P., Commercial activity. M .: Infra-M, 2009 .-- 248 p.

In this regard, I would like to mention the main forms of responsibility: positive and negative. For the emergence of positive responsibility, a normative basis is sufficient, it is not associated with an offense, since the absence of illegal actions indicates a high degree of responsibility of the individual. This definition is appropriate to apply to debt, the occurrence of which is not always accompanied by negative consequences for the debtor, since the debt in this case is interpreted as a necessity realized by the subject. With regard to the occurrence of debt, here we can draw an analogy with the occurrence of negative liability, since its occurrence is associated with the commission of illegal actions. Let's take a look at a simple example. So, Art. 57 of the Constitution of the Russian Federation defines the obligation of every citizen to pay legally established taxes and fees. This duty bears a kind of "stamp" of civic duty to the state. Duty is a necessary element of interaction between the state, society and the individual; without them, neither a balanced legal system, nor effective legal regulation, nor a clear legal order, nor an adequate level of legality, nor other manifestations of public life are possible. The very existence of this duty (provided it is fulfilled) does not entail any negative consequences for the citizen. The procedure for paying tax as the fulfillment of an obligation is carried out by the taxpayer taking certain actions in favor of the state. However, the unfulfilled obligation to pay the tax (or performed improperly) leads to the emergence of debt to the state, in particular to the state budget. In this case, the very fact of the debt to the state budget is taken into account, and not the reason for the debt to a conscientious taxpayer. Thus, the foregoing allows us to conclude that the debt is the obligation of the debtor, which arises by virtue of socially determined prescriptions. It seems that non-performance of a debt caused by a delay in performance of an obligation leads to the emergence of debt, which is a collection of debts.

In the legal literature, the categories "debt" and "indebtedness" are also considered in various branches of law. However, in a single branch of Russian legislation, these concepts carry different contents.

So, in civil law, the concept of accounts payable is used, which is any type of unfulfilled obligation of a debtor to a creditor (Article 309 of the Civil Code of the Russian Federation), including monetary obligations (Article 317 of the Civil Code of the Russian Federation). Accounts receivable (from lat. Debitum - "debt, obligation") is a set of debts that have arisen as a result of the sale of goods (works, services) with a deferred payment and are subject to return from counterparties to the company.

The term "debt" is also found in regulatory legal acts, for example, in the Federal Law of October 26, 2002 N 127-FZ "On insolvency (bankruptcy)", the Federal Law of October 2, 2007 N 229-FZ "On the executive production ". Attention is drawn to the fact that in civil law the occurrence of debt is associated with some miscalculations between the parties to the transaction, or, in other words, its negative results, which depend on the timeliness of the fulfillment of certain obligations. Debt in the financial and legal sectors of Russian legislation has a different legal nature.

So, for a sufficient time in legal science the term "public debt" was used by Russian pre-revolutionary (until 1917) scientists as an analogue of the term "public debt", and in non-unitary states - also in relation to the debt of its structural divisions.

As noted by E.V. Pokachalov, debt as a financial and legal phenomenon does not depend on the timeliness of the fulfillment of obligations for debt securities or other forms of debt obligations, because it arises (exists) from the moment of placement (sale) of these securities (other debt obligations).

More often than others, the legislation uses the following form of public debt - the state debt of the Russian Federation. At present, the concept of public debt is contained in the Budget Code of the Russian Federation (hereinafter - the RF BC), where a whole chapter is devoted to this institution. Based on the definition given in the RF BC, the debt obligations of the Russian Federation are not tied to their maturity dates. This is what distinguishes public-debt relations not only from civil-law, but also from other financial-legal ones, for example, tax ones. Thus, the circumstances in which state and municipal debts based on the contract are concluded on the terms of voluntariness, urgency, repayment and retribution are not a confirmation of their civil nature, but only evidence of the use of certain norms and institutions of civil law for their legal registration. ...

Based on the analysis, the following signs of debt can be distinguished:

1) the debt is the obligation of the debtor, which arises by virtue of socially determined prescriptions;

2) debt reflects the need for the subject to perform certain actions, which is due to internal awareness;

3) debt is an essential characteristic of positive responsibility;

4) despite the fact that in a single branch of Russian legislation the concept of debt carries a different content, it seems that the presence of debt is tied to the timing of the performance of the obligation, since the fact of performance of the obligation (debt) excludes the presence of debt, and failure to perform leads to the formation of debt.

In tax legislation, the term of fulfillment of an obligation plays a decisive role and is a determining factor for delimiting the concepts of "debt" and "indebtedness", which are used in the Tax Code of the Russian Federation and which have not yet been normatively defined.

The term "debt" is used by the legislator in Art. 59 of the Tax Code of the Russian Federation "Writing off bad debts in taxes and fees". It can be seen from the article that the first part of this article regulates the write-off of arrears, and the second part - arrears on fines. Based on this, it is quite possible to conclude that the concept of "tax and levy debt" includes arrears and arrears of interest. However, the legislator often draws an analogy between the concepts of "debt" and "indebtedness" without making an explicit distinction between them. So, only in the Tax Code of the Russian Federation, at least five interpretations of the concept of "debt" can be distinguished, which in one form or another have in common with tax debt:

1) as a concept equivalent to arrears (in the understanding of tax legislation);

2) as a concept denoting arrears and accrued penalties;

3) as a concept denoting arrears and in some cases - part of the penalty;

4) as a concept denoting arrears, accrued penalties and tax sanctions;

5) as a concept denoting arrears, deferrals, installments, investment tax credit.

Equally ambiguous is the approach to defining the concept of debt in scientific literature and statistical studies.

It seems that the tax debt should be understood as a conditionally legal obligation of a taxpayer, expressed in the need to perform normatively prescribed actions. Tax debt is an object of a tax legal relationship that arose as a result of non-payment by an obligated person within the statutory terms of tax (collection), penalties, and fines.

As noted above, the legislator highlighted that the tax debt, according to Art. 59 of the Tax Code of the Russian Federation, includes arrears and interest arrears. In addition, the tax debt by virtue of Art. 32.2 ФЗ dated 05.08.2000 N 118-ФЗ "On the introduction of part two of the Tax Code of the Russian Federation and amendments to some legislative acts of the Russian Federation on taxes" also includes arrears in fines for violation of legislation on taxes and fees. Skripnichenko V.A., Taxes and Taxation. SPb .: Peter: ID-BINFA, 2010 .-- 496 p.

However, a systematic interpretation of the RF Tax Code allows us to conclude: the term "tax debt", except in Art. 59 of the Tax Code of the Russian Federation, is practically unused in tax legislation, and the concept of "debt" is applied both in relation to taxes and fees, and in relation to penalties and fines on them. So, in a number of cases the legislator uses the concept of "debt", the content of which is similar to the concept of arrears. When determining the content of the requirement to pay taxes and fees in paragraph 4 of Art. 69 of the Tax Code of the Russian Federation states that a claim for payment of tax must contain information about the "amount of tax arrears". At the same time, clause 2 of this article states that a claim for payment of tax is sent to the taxpayer if he has arrears. Thus, it can be concluded that the legislator in this case, under "tax debt" (for unpaid tax amounts) means the arrears and the reason for the tax arrears is arrears. It seems that in order to avoid contradictions in tax legislation, it is necessary to use a unified terminology. In the aspect of the topic under consideration, in our opinion, the usual and commonly used term instead of "tax debt" is "tax debt", which is a broader category than tax debt.

According to the author Aushev, the concept of "tax debt" is the total amount of unfulfilled obligations to pay statutory taxes and fees, penalties for late payment of taxes and fees, and penalties for violation of tax legislation, expressed in monetary form. It is expedient to consider tax debt as the total tax debt. The settlement mechanism for the purpose of reducing debt is legally established regardless of the nature, causes of occurrence, and the status level of tax debt. Debt makes sense to disclose in aggregate. Gross tax debt is the total amount of identified and confirmed tax shortfalls, statutory taxes and fees, penalties accrued and penalties awarded, in respect of which a settlement mechanism is applied to reduce it.

Regardless of which debt is being considered and analyzed, suspended or hopeless for collection, temporary arrears or recoverable, the aggregate of tax debt is divided into two interconnected alternating categories: settled debt and unsettled debt. Solomatin A.N., Economics, analysis and planning at a trade enterprise., St. Petersburg: Peter, 2009. - 560 p.

The settled debt means the debt in respect of which the methods of settlement by the tax authority or the taxpayer have been applied: 1. Debt restructuring; 2. Deferral, installment plan or tax credit by decision of the tax authority; 3. Postponement, installment plan by court order; 4. Suspension of enforcement measures pending the adoption of a decision by the arbitration court, the superior tax authority in essence; 5. debt, in respect of which the entire procedure of undisputed collection has been applied, up to transfer to the Bailiffs Service; 6. debt in respect of which the bankruptcy procedure was initiated.

Unsettled debt consists of a debt that is hopeless to be collected, which cannot be collected due to certain circumstances (death of a taxpayer, the impossibility of establishing its actual location, registration of a taxpayer using forged documents, liquidation through bankruptcy, etc.), as well as arrears, that is, amount tax unpaid within the specified time period, in respect of which the terms of application of measures of collection and settlement by changing the payment deadline are valid.

Revealing the structure of the total tax debt - settled and unsettled (Figure 1) - it should be noted that unsettled debt requires the timely application of collection measures in court, as well as indisputable as it is identified, which, in turn, indicates the expectation of the transition of one period to another - the so-called arrears, contributing to economic damage to the state, while the settled debt requires constant monitoring of the execution of deferred and suspended amounts of debt to be collected. Chernik D.G. , Taxes and taxation. M .: 2010 .-- 367 s

Figure 1. Structure of total tax debt

The total tax debt was settled through the application of indisputable recovery measures, including the Bailiff Service initiated enforcement proceedings, but within the framework of Federal Law No. 229-FZ dated 02.10.2007 "On Enforcement Proceedings", bailiffs carried out work to find the enterprise, measures were taken to arrest existing bank accounts. As a result of this work, the property was not identified, there is no cash flow on the account, the legal entity is not located at the address, accordingly, an act on the impossibility of collection is drawn up and the materials are returned to the tax authority. This tax debt went from settled to unsettled.

Restructuring or deferred, deferred debt requires constant monitoring of the fulfillment of the terms of restructuring or deferral, installments, that is, timely payment of current payments according to the approved schedule, as well as interest for the use of budgetary funds by the taxpayer. In case of violation of the accepted conditions by the taxpayer-debtor, the tax authority must, within the time frame established by the Tax Code, apply the whole range of measures to collect debt that has passed into the category of unsettled debt. Zhulina, E. G. Analysis of financial statements, Zhulina, N. A. Ivanova. M., Dashkov and Co. 2010. Zhukov EF, Eriashvili ND, Zelenkova NM, Money. Credit. Banks. 4th ed., Rev. and add. - M .: 2011 .-- 783 p.

1.2 Causes emergence tax arrears

Analysis of the causes of the total tax debt makes it possible not only to classify the causes of the emergence and growth of non-payments, but also to determine some measures to eliminate them. These measures by themselves will not lead to the complete destruction of tax arrears, but in combination with other actions, both administrative and economic, will allow enterprises, organizations, individual entrepreneurs to minimize the level of tax arrears. Thanks to the changes and the expansion of the list of grounds for recognizing the debt as hopeless for collection in Art. 59 of the Tax Code of the Russian Federation in 2010 will make it possible to achieve a reduction in tax arrears, significant progress in improving tax administration of arrears that cannot be collected.

It is rational to conduct a detailed analysis of the reasons for the formation of tax arrears. Aushev T.A. in his dissertation work, he divided the reasons for the formation of tax arrears into internal and external. Internal reasons are divided, in turn, into subjective psychological and organizational ones. External - on economic, political, legal, institutional, general social and criminal.

Pronin S.B. in his work identifies the following reasons for the formation of tax arrears:

1) Macroeconomic reasons - a decline in production in the country; the prevalence of “resource-wasting” technologies that reduce the effective demand for domestic products; the presence of receivables.

2) Psychological and economic reasons - the lack of modern economic thinking in many leaders or the presence of an extremely low level of tax legal awareness in society.

3) Reasons of an economic and legal nature - a high level of tax burden on conscientious taxpayers, on the one hand, and the availability of opportunities for tax evasion using various schemes. At the same time, the current legislation does not give the tax authorities effective leverage to ensure a more complete collection of taxes, and the liability for tax evasion provided for by law is far from consistent with the social danger of such crimes.

4) Reasons of an organizational and managerial nature associated with untimely measures taken to form the elements of a mechanism for eliminating arrears, improving the legal framework, measures to resolve debt through its restructuring.

The author has analyzed the general reasons that affect the emergence of the total tax debt, and identified, in addition to the above, a number of other reasons that affect the growth of the total tax debt. These reasons include:

1. migration of debtor enterprises from one constituent entity of the Russian Federation to another.

Due to the lack of an integral accounting system for the founders of organizations (a single database) throughout the country and, as a result, the untimely response of the Federal Tax Service of the Russian Federation at the stage of registration of such enterprises leads to unlimited movement of enterprises, and most often only on paper.

2. a simplified procedure for registering enterprises.

The minimum requirements for the size of the authorized capital of the organization lead to the fact that there is no responsibility for the founders and heads of taxpaying organizations and there are no effective mechanisms for attracting founders and managers for improper performance of their duties.

3. voluntary liquidation of enterprises.

The established procedure for voluntary liquidation in accordance with Art. 61 - 64 of the Civil Code of the Russian Federation, by decision of its founders (participants) or a body of a legal entity authorized by the constituent documents, can last for years, which leads to the recognition of the debt as impossible to collect. When the debtor-organization is liquidated by the Bailiffs Service, the executive documents are transferred to the liquidation commission (liquidator) in accordance with clause 6 of Art. 47 Federal Law "On Enforcement Proceedings" dated 02.10.2007 N 229-FZ. The law does not establish the terms for carrying out the procedure for liquidating a legal entity and does not provide for punishable measures for slowing down the liquidation.

4. a simplified procedure for the termination of the activities of individual entrepreneurs.

Under the terms of the Federal Law of 08.08.2001, No. 129-FZ "On State Registration of Legal Entities and Individual Entrepreneurs", the tax authority is obliged to accept, within five days after accepting an application from an individual entrepreneur, a receipt for payment of the state duty in the amount of 150 rubles. and a document confirming the submission of the necessary information to the territorial body of the PFR. That is, after an audit carried out by the tax authority in relation to an individual entrepreneur and the additionally charged amounts of taxes, penalties, fines, for example, more than 1 million rubles, it is enough for an individual entrepreneur to pay 150 rubles. for the termination of activities. As a result, the procedure for the collection of additionally accrued amounts based on the results of the audit is fundamentally changing, measures of indisputable collection at the expense of monetary funds, at the expense of property are canceled, and bankruptcy procedures are terminated, collection is carried out as from an individual, even if it is a tax debt from entrepreneurial activity.

If an entrepreneur submits an application for the termination of entrepreneurial activity six months after the deadline for fulfilling the submitted claim for payment of tax, penalties and fines, then the tax authority is no longer entitled to submit an application to a magistrate for a court order to collect tax arrears. This debt automatically becomes impossible to collect. It is necessary to make it a prerequisite before submitting an application for the termination of business to conduct a reconciliation of tax liabilities and fully pay off tax debts from business activities, which will lead to the liability of individuals. Demin A. V. Topical issues of tax law. Taxes. Fees. Principles of taxation: textbook. allowance. - Krasnoyarsk: Krasnoyar. state un-t, 2012.-114 p.

1.3 Tax organs how state structure, initiating recovery tax arrears

Structural units performing functions related to the collection of debts on taxes and fees from organizations and enterprises exist at each level (Fig. 2).

Rice. 2 Structural divisions within the tax authorities of the Russian Federation that collect tax debts

In the structure of the Federal Tax Service of the Russian Federation, there is a Department for Settlement of Debts and Ensuring Bankruptcy Procedures. In accordance with the Order of the Federal Tax Service of the Russian Federation No. SAE-3-15 / 1 dated October 14, 2004, the competence of this department includes issues related to the organization and monitoring of the dynamics of debt and the effectiveness of measures to resolve it, and also performs the functions of: assignments to mobilize revenues to the federal budget through debt settlement; on the development of legislative and other normative acts on the settlement of arrears and the implementation of consolidated and analytical work on the issue of the uniform application of these acts in terms of measures for the settlement of tax arrears. Barulin S. V. Theory and history of taxation / S. V. Barulin. M .: Economist, 2011 .-- 319 p.

This chapter discusses the basic concepts of tax debt, the reasons for its occurrence, as well as the structural divisions of tax authorities responsible for the settlement of tax debts .. Bachilo I. L. On the methodology and legal technique of lawmaking / I. L. Bachilo // State and Law. - 2011. - No. 6. - S. 14-22.

2. ANALYSIS OF CALCULATIONS OF THE ORGANIZATION ON TAXES AND CHARGES ON THE MATERIALS OF CJSC "Tender"

2.1 Analysis of the composition, structure and dynamics of tax payments of CJSC "Tender"

The retail network of Tander CJSC works to improve the well-being of its customers by offering them high-quality everyday goods at affordable prices. The company is focused on customers with different income levels and therefore operates in four formats: a convenience store, a hypermarket, a Magnit Family store and a cosmetics store.

JSC "Tander" is the leader in the number of grocery stores and the territory of their location. As of September 30, 2013, the company's network included 7,646 stores, of which: 6,783 stores in the “convenience store” format, 148 hypermarkets, 30 Magnit Family stores and 685 Magnit Cosmetic stores.

The stores of the Tander CJSC retail network are located in 1,763 settlements of the Russian Federation. The coverage area of stores occupies a huge territory, which stretches from west to east from Pskov to Nizhnevartovsk, and from north to south from Arkhangelsk to Vladikavkaz. Most of the stores are located in the South, North Caucasian, Central and Volga Federal Districts. Also, Tander stores are located in the North-West, Ural and Siberian districts. The stores of the Tander CJSC retail network are opening both in large cities and in small towns. About two-thirds of the company's stores operate in cities with a population of less than 500,000.

The efficient process of delivering goods to stores is possible thanks to a powerful logistics system. For better storage of products and optimization of their delivery to stores, the company has created a distribution network that includes 19 distribution centers. Timely delivery of products to all stores of the retail network allows us to carry out our own vehicle fleet, which includes 4,969 vehicles.

The Tander CJSC network is the leading retail company in Russia in terms of sales volume. The company's revenue for 2012 amounted to 448,661.13 million rubles.

In addition, the retail chain ZAO Tander is one of the largest employers in Russia. Today the total number of the company's employees exceeds 200,000 people. The company has been repeatedly awarded the title "Attractive Employer of the Year".

Closed joint-stock company "Tander", registered by the Registration Chamber of the city of Krasnodar on June 28, 1994, certificate No. 4452, entered in the Unified State Register of Legal Entities by the Inspectorate of the Ministry of Taxes and Tax Collection of Russia No. 2 of the city of Krasnodar on August 12, 2002. The company is the legal successor of the Tander limited liability company. JSC "Tander" is located at Krasnodar, st. Levanevsky, 185. The company is a legal entity, acts on the basis of this Charter and the legislation of the Russian Federation. The sole shareholder of the company is the open joint stock company “Magnit”. Vasil'eva, LS Financial analysis [Electronic resource]: electronic textbook / LS Vasil'eva, MV Petrovskaya. M., KnoRus. 2008.

Assessment of tax liabilities plays a critical role in the analysis of the organization's activities. Assessment of the tax burden will determine how burdensome the existing tax system is for the organization and what share of the organization's resources are taken by payments to the budget.

Analysis of the main indicators of CJSC "Tender" is presented in table 2.1

Table 2.1 Main financial and economic indicators of CJSC "Tender"

	Absol. change, thousand rubles	Relates. rev. %
	2012 by 2011	2013 by 2012	2013 by 2011	2013 by 2012	2013 by 2011


Cost price
Gross profit
Sales profit
Net profit
Average headcount, people
Annual payroll
Average monthly salary, rub.
Average annual cost of fixed assets
Labor productivity
Return on assets, rub.
Capital intensity, rub.
Capital-labor ratio, rub.

The table shows that the cost of goods increased and amounted to 208,049 thousand rubles in comparison with 2012. or 19.86%, as a result of which the indicator of profit from sales of JSC "Tender" increased and in 2013 compared to 2012 the indicator increased by 22.73% or 310496 thousand rubles, which indicates good sales of goods.

The dynamics of the cost price growth in 2013 in relation to 2011 amounted to 316,177 thousand rubles. or 33.65%, and revenue 402,776 tr. or 31.62%, therefore, the growth rate of the prime cost exceeds the growth rate of revenue, which indicates an increase in the unit cost of production.

Gross profit, sales profit and net profit increased by 2013 by 86,599 thousand rubles, respectively. or by 25.91%, by 58253 tr. or 21.41%, for 31,400 tr. or 22.44%. But in 2012, compared to 2011, it decreased, which prompted the organization's interest in increasing it for subsequent periods.

Labor productivity of the organization by 2013 increased by 1.12 thousand rubles. , compared to 2012 by 324.22 thousand rubles. and indicates that the enterprise has replaced obsolete equipment with new, which contributed to the growth of labor productivity.

The capital productivity increased every year and amounted to an overall growth of 35.86%, which speaks of the efficient use of fixed assets and is regarded as positive. Capital intensity decreases every year, which is a positive trend in the development of the organization. Comparing the indicators of 2013 and 2012, the difference is 0.10 thousand rubles. or 74.36%, which indicates the efficient use of equipment. The capital-labor ratio, as well as the capital-intensity ratio, has a downward trend and decreased by 350.31 thousand rubles in comparison with 2013 and 2011. or 73.73%. The decrease in capital-labor ratio had an impact on capital productivity, which contributed to its increase.

To analyze the tax burden, let us summarize all taxes payable by Tender CJSC in a single table and evaluate their dynamics over the last two years (Table 2.2).

Table 2.2 Analysis of the dynamics of accrued taxes of CJSC "Tender"

Tax type	Deviation 2012 to 2011	Deviation 2013 to 2012
	Abs. off		Abs. off

Income tax
Property tax
Land tax
Transport tax

Strass contributions
Total taxes assessed

From the data presented, it is obvious that the amount of accrued taxes in 2013 increased by more than 23 million rubles, or 7.35 percent compared to 2012. This is due to the increased taxable profit of activities in 2013 compared to 2012 (an increase in income tax by more than 2 times) and for reasons beyond the control of the enterprise, for example, an increase in the cadastral value of land, which is the basis for calculating the land tax (rate growth to the previous period 124.16 percent). Property tax in 2013 decreased slightly, which is associated with a decrease in the residual value of the property of CJSC Tender, that is, the cost of commissioned fixed assets is less than the cost of liquidated and depreciated assets.

Comparing the indicators of 2012 and 2011, one can note an increase in the amount of tax liabilities by 7943.2 thousand rubles, which amounted to 102.5 percent of the amount of tax payments in 2011. The main contribution to this increase was made by property tax, personal income tax and insurance premiums.

Value added tax increased by 10,078 thousand rubles, or 107.6 percent due to a decrease in the share of export shipments, as well as due to a decrease in the volume of construction and installation work performed by third-party organizations during the reconstruction of production. The decrease in income tax was the result of a decrease in the company's profitability in 2012 compared to 2011 due to the outstripping growth rates of the company's costs relative to the proceeds from the sale of products.

The value of the land tax remained unchanged, and the transport tax decreased by 17.7 thousand rubles, which amounted to 84 percent of the 2011 value. Property tax increased by 1,482 thousand rubles, which is 115.6 percent of the 2011 value. This is due to the significant commissioning of fixed assets during the reconstruction of production. ... Vasil'eva, LS Financial analysis [Electronic resource]: electronic textbook / LS Vasil'eva, MV Petrovskaya. M., KnoRus. 2008.

To assess the impact of each tax, let us consider the share of tax payments by type of tax in the total amount of accrued taxes and its change during the period under review (Table 2.3).

The largest share in the tax burden of CJSC "Tender" belongs to VAT, which in 2012 amounted to almost 44 percent of the total amount of the company's tax liabilities, and in 2013 its share decreased to 35.96 percent, but nevertheless retained its dominant position. ... The decrease in the amount of VAT is due to an increase in export shipments of products that are not subject to VAT.

Table 2.3 Analysis of the tax structure of CJSC "Tender"

Tax type	Absolute off by beats weight 2012 to 2011	Growth rate 2012 to 2011,%	Absolute. off by beats weight 2013 to 2012	Growth rate 2013 to 2012,%
	Amount, RUB			Amount, RUB

Value added tax
Income tax
Land tax
Property tax
Transport tax

Insurance premiums
Total taxes assessed

Next in terms of specific weight is the tax on insurance premiums, which in 2013 amounted to 24.92% of the total amount of tax liabilities, and also slightly gives way to insurance premiums income tax, which in 2013 amounted to 23.63%

The transport tax has grown, which is associated with the purchase of vehicles (2 cars), but the proportion of this tax is so insignificant that it practically did not affect the tax burden.

Thus, in 2013 compared to 2012, an increase in the amount of income tax and land tax led to an increase in these taxes in the structure.

Based on the conducted tax analysis, it was possible to find out that the enterprise bears the greatest burden by paying VAT, as well as insurance premiums. All taxes are transferred by the enterprise on time, sometimes even ahead of schedule, delays of more than 5-10 days are not allowed by the management.

The amount of accrued taxes is equal to those paid, there are no tax arrears. This financial discipline characterizes the enterprise very well, confirming the level of the organization's solvency. Volkov O.I., Devyatkina O.V., Economy of an enterprise (firm). 3rd ed., Rev. and add. - M .: INFRA-M, 2011 .-- 601 p.

2.2 Analysis of the tax burden of CJSC "Tender"

The tax burden is the ratio of the total amount of taxes paid to the budget to the total amount of gross income of each enterprise.

Methodology of tax policy of the Ministry of Finance of the Russian Federation;

Methodology of A. Kadushina and N. Mikhailova.

The generally accepted method for determining the tax burden on organizations is the calculation procedure developed by the Ministry of Finance of Russia, according to which the level of the tax burden is the ratio of all taxes paid by the organization to revenue, including revenue from other sales:

NN = NR / GRP x 100% (1)

NP? the total amount of all taxes paid;

GRP? proceeds from the sale of products (works, services).

Indicators for calculating the tax burden are shown in Table 2.4.

Table 2.4 Indicators for calculating the tax burden according to the methodology of the Ministry of Finance of Russia

Let's calculate the tax burden of CJSC "Tender" using this method:

2011 tax = 317578.1 / 1273735 = 24.9%

2012 HN = 325,521.40 / 1366015 = 23.8%

2013 HN = 349442.20 / 1676511 = 20.8%

As a result, we get that, despite the increase in the amount of taxes paid, the tax burden of JSC "Tender" in 2013 compared to 2012 decreased. This is primarily due to the growth in proceeds from the sale of products. The share of the tax burden in 2013 amounted to 20.8%, therefore, the company already uses optimization schemes (analysis of current tax risks or system errors in tax accounting, checking document circulation and ensuring the required quality of primary documents, for this, a tax and legal audit is carried out, as well as development a new model of tax payment and reforming the contractual base and accounting policy (tax optimization), in some cases, only a change in the company's tax policy is required, and optimization mechanisms are being developed to regulate the amount of tax payments for the created model).

This technique is the simplest, the main drawback is that it does not reflect the effect of taxes on the financial condition of an economic entity, since it is impossible to disaggregate the calculations in relation to each tax to revenue.

Another method for quantifying the tax burden on enterprises was proposed by M.I. Litvin.

In accordance with this methodology, the tax burden is calculated using the formula:

НН = ((? NP +? VP) /? IS)? 100% (2)

where? NP - the amount of accrued tax payments for the period;

VP the amount of accrued payments to off-budget funds;

IP - the amount of the source of funds for paying taxes - value added.

Lytvyn proposes to calculate the tax burden for the above groups of taxes in relation to the corresponding source of payment. The common indicator for all taxes is value added (VA), which is calculated as follows:

DS = AO + (FOT + VP) + NP + PR (3)

where AO - depreciation charges;

Payroll - wage fund;

NP - tax payments;

VP - payments to off-budget funds;

ПР - profit of the organization before taxation.

The income of an economic entity in various forms is recognized as a source of funds for paying taxes: revenue from sales, profit in the process of formation, profit in the process of distribution, income of employees, etc.

The considered methodology allows collecting practically valuable information on a specific economic entity. For example, it allows you to see how much of the value added goes to the budget in the form of taxes and how much profit is spent on paying taxes. Also, the technique allows you to take into account the peculiarities of the activity of a specific economic entity, i.e. the share of depreciation, labor and material costs in value added.

However, the inclusion of such indicators as personal income tax and employee income in the calculation of the tax burden looks incorrect.

We will calculate the value added in table 2.5.

Table 2.5 Value Added Calculation

Calculation of the tax burden according to the method of M.I. Litvin:

The reasons for the arrears of taxes and fees. The concept of tax arrears and its difference from arrears Arrears in taxes and fees reasons

Chapter 1. Theoretical aspects of arrears of taxes and fees

1.1 The concept of tax and levy arrears

1.2 Reasons for tax arrears

1.3 Tax authorities as a state structure initiating the collection of tax arrears

Chapter 2. General procedure for the settlement of tax arrears

2.1 Fulfillment of the tax obligation, methods of ensuring it

2.2 Methods and tools for the settlement of tax debt

2.3 The mechanism of collection, the main stages and the algorithm of the functioning of the mechanism for the collection of debts on taxes, fees, penalties and fines

3.2 Basic provisions on the Debt Settlement Department of the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 8 of the Saratov Region

3.3 Analysis of the effectiveness of the implementation of a set of measures to reduce the level of tax arrears in the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 8 in the Saratov region

3.4 Proposals to improve the efficiency of work on the settlement of tax arrears in the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 8 of the Saratov Region

Conclusion

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