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Tax debt individual customers in the Russian Federation

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dc.contributor.author Salmina S.
dc.contributor.author Galimardanova Y.
dc.contributor.author Khafizova A.
dc.date.accessioned 2018-09-18T20:39:00Z
dc.date.available 2018-09-18T20:39:00Z
dc.date.issued 2014
dc.identifier.issn 2039-9340
dc.identifier.uri https://dspace.kpfu.ru/xmlui/handle/net/142089
dc.description.abstract © MCSER-Mediterranean Center of Social and Educational Research. This article is devoted to topical issues of taxation of individuals and the resulting tax liabilities. Managing tax debt is of great importance as the macroeconomic conditions for the transition to sustainable development and improve competitiveness. In our opinion, the management of tax arrears - it's not only the performance of the tax authorities of their duties to collect the debt, but also the formation of the system of economic relations that arise between the state (local government), business entities and individuals regarding the payment of fees. Relevance of the topic is due to increased tax liabilities of individuals in the Russian Federation, as a result, it is necessary to find the optimal tax instruments of debt management.
dc.relation.ispartofseries Mediterranean Journal of Social Sciences
dc.subject Individuals
dc.subject Management of tax arrears
dc.subject Tax
dc.subject Tax arrears
dc.subject Taxation
dc.title Tax debt individual customers in the Russian Federation
dc.type Article
dc.relation.ispartofseries-issue 24
dc.relation.ispartofseries-volume 5
dc.collection Публикации сотрудников КФУ
dc.relation.startpage 412
dc.source.id SCOPUS20399340-2014-5-24-SID84911437165

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  • Публикации сотрудников КФУ Scopus [24551]
    Коллекция содержит публикации сотрудников Казанского федерального (до 2010 года Казанского государственного) университета, проиндексированные в БД Scopus, начиная с 1970г.

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