Analysis of the reasons for the occurrence of total tax debt makes it possible not only to classify the causes of the occurrence and growth of non-payments, but also to determine some measures to eliminate them. These measures by themselves will not lead to the complete elimination of tax debt, but in combination with other actions, both administrative and economic, will allow enterprises, organizations, and individual entrepreneurs to minimize the level of tax debt. Thanks to the amendments made and the expansion of the list of grounds for recognizing a debt as uncollectible in Art. 59 of the Tax Code of the Russian Federation in 2010 will make it possible to achieve a reduction in tax debt and significant progress in improving the tax administration of debt that is impossible to collect.
It is rational to conduct a detailed analysis of the reasons for the formation of tax debt. Aushev T.A. In his dissertation, he divided the reasons for the formation of tax debt into internal and external. Internal reasons are divided in turn into subjective psychological and organizational. External - economic, political, legal, institutional, general social and criminal.
Pronin S.B. In his work, he identifies the following reasons for the formation of tax debt:
1) Macroeconomic reasons - decline in production in the country; the predominance of “resource-wasteful” technologies that reduce effective demand for domestic products; presence of accounts receivable.
2) Psychological and economic reasons - the lack of modern economic thinking among many leaders or the presence of tax legal awareness in society at an extremely low level.
3) Reasons of an economic and legal nature - a high level of tax burden on conscientious taxpayers, on the one hand, and the presence of opportunities for tax evasion through various schemes. At the same time, the current legislation does not provide tax authorities with effective levers to ensure more complete collection of taxes, and the liability provided for by law for evasion of their payment is far from corresponding to the social danger of such crimes.
4) Reasons of an organizational and managerial nature associated with untimely measures aimed at forming elements of the mechanism for eliminating arrears, improving the legislative framework, and measures to resolve debt through its restructuring.
The author analyzed the general reasons that influence the occurrence of total tax debt, and identified, in addition to the above, a number of other reasons that influence the growth of total tax debt. These reasons include:
1. migration of debtor enterprises from one subject of the Russian Federation to another.
Due to the lack of an integrated system for recording the founders of organizations (a single database) throughout the country and, as a consequence, the untimely response of the Federal Tax Service of the Russian Federation at the stage of registration of such enterprises leads to the unrestricted movement of enterprises and, most often, only on paper.
2. simplified procedure for registering enterprises.
The minimum requirements for the size of the authorized capital of an organization lead to the fact that there is no responsibility for the founders and managers of taxpayer organizations and there are no effective mechanisms for holding founders and managers accountable 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 a debtor-organization is liquidated by the Bailiff Service, the enforcement 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 time limits for the liquidation procedure of a legal entity and does not provide for punishable measures for delaying liquidation.
4. simplified procedure for terminating the activities of individual entrepreneurs.
According to 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 a state duty in the amount of 150 rubles. and a document confirming the submission of the necessary information to the territorial body of the Pension Fund. That is, after an audit has been carried out by the tax authority in relation to an individual entrepreneur and additional amounts of taxes, penalties, and fines have been accrued, for example, more than 1 million rubles, the individual entrepreneur only needs to pay 150 rubles. for termination of activity. As a result of this, the procedure for collecting additionally accrued amounts based on the results of the audit changes radically, measures of indisputable collection at the expense of 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 business activity.
If an entrepreneur submits an application to terminate business activities six months after the deadline for fulfilling the demand for payment of taxes, penalties and fines, then the tax authority no longer has the right to submit an application to the magistrate for a court order to collect tax debts. This debt automatically becomes impossible to collect. Before filing an application to terminate a business activity, it is necessary to make it mandatory to reconcile tax obligations and fully pay off tax debts from business activities, which will lead to liability for individuals. Demin A.V. Current issues of tax law. Taxes. Fees. Principles of taxation: textbook. allowance. - Krasnoyarsk: Krasnoyar. state univ., 2012.-114 p.
One of the few obligations directly enshrined in the Constitution of the Russian Federation is the obligation of everyone to pay legally established taxes and fees (Article 57). According to the legal position of the Constitutional Court of the Russian Federation, expressed in Resolution No. 11-P dated July 15, 1999, in order to ensure the fulfillment of the public obligation to pay legally established taxes and fees and compensation for damage incurred by the treasury as a result of its non-fulfillment, the legislator has the right to establish coercive measures in connection with failure to comply with legal requirements of the state. Such measures can be either legal restoration, ensuring the taxpayer fulfills his constitutional obligation to pay taxes, i.e. repayment of arrears and compensation for damage from late and incomplete payment of taxes, as well as penalties that impose additional payments on violators as a measure of responsibility (punishment). At the same time, in the choice of coercive measures, the legislator is limited by the requirements of fairness, proportionality and other constitutional and general principles of law.
The legislation on taxes and fees, consisting of the Tax Code of the Russian Federation and legislative and other regulatory legal acts adopted in accordance with it, establishes various responsibilities of both taxpayers and payers of fees, and other persons - tax agents, banks as agents for the transfer of taxes and fees, organizations and individuals.
With the adoption of part one of the Tax Code, many problems in the field of tax liability were resolved. However, it is safe to say that the relevance of studying this topic has not passed. This applies to the term “tax liability” itself, which has caused and continues to cause scientific controversy. In addition, there are a lot of purely procedural issues that raise many questions in practice.
It should be noted that, despite the fact that in the Russian legal system there is no such source of law as judicial precedent. At the same time, we can say with greater certainty that at the moment, at least in tax legal relations, judicial practice plays a very important role. For example, this applies to decisions of the Supreme Arbitration Court of the Russian Federation, decisions of the Federal District Arbitration Courts. The study and practical application of these sources, along with the legislation on taxes and fees, allows us to identify some problematic aspects of the application of such an institution of tax law as the institution of liability for tax offenses.
The reasons for arrears in taxes and fees in Russia have always been the same, and if they changed, it was only slightly. All these reasons can be divided into three conditional categories:
legal;
economic;
moral. Staroverova O.V. Tax law. M., 2014. P.154.
Russian tax legislation is too voluminous, its provisions are scattered across a large number of legislative acts. Moreover, changes and additions are constantly being made to these regulations. This instability and complexity of tax legislation are the reasons of a legal nature.
Economic reasons are due to fairly high tax rates and the inability of some taxpayers to pay taxes on time and in full. The reason is that, in my opinion, the legislator, introducing such high tax rates, does not take into account the current economic situation in the country; the legislator, apparently, is counting on enterprises engaged in trade and purchasing activities and having a constant and fairly high income. Yes, such enterprises can pay taxes on time and in full, but there are other enterprises, manufacturing enterprises, which often use outdated equipment, do not have working capital and cannot sell their products due to their lack of competitiveness.
The consequence of this is the insolvency of the enterprise and the impossibility of paying tax payments.
The moral reasons are the low legal culture, hostility towards the existing tax system and, last but not least, the self-interest of taxpayers. The low legal culture is due to a historical factor - the existence of the institution of tax law, in a more or less civilized form, is not much more than a hundred years old in Russia. During this time, a culture similar to the tax culture of Western European countries, where the history of tax collection goes back many centuries, could not be formed in the country. After all, it was against the backdrop of the struggle against the sole power of the monarch to impose and collect taxes that the institution of parliament was formed in Western European countries. Staroverova O.V. Tax law. M., 2014. P.158.
Hostility towards the existing tax system is based on previous reasons; a taxpayer cannot respect a system that does not respect him as a taxpayer and does not take into account his ability to pay taxes.
Self-interest and intent in tax evasion play an important role in the reasons for the existence of tax offenses. However, not all offenses of this nature are personally motivated.
Managers can use funds hidden from taxation for the development of their enterprise. And they have a different kind of interest, expressed in the desire to improve the financial condition of their enterprise.
As can be seen from the above, the occurrence of arrears in taxes and fees is influenced by reasons not only of a subjective, but also of an objective nature, which should be taken into account in the current economic situation in the country. Kozlov V. Tax crimes: difficulties of law enforcement. // Legality. - 2014. - No. 7. - P.55.
The most common group of tax offenses is tax evasion. This offense consists of non-fulfillment or improper fulfillment by the taxpayer of his obligation to pay tax to the budget. In Western literature devoted to this topic, one can find a classification of the reasons that encourage the payer to evade paying taxes.
Political reasons are related to the fact that the state uses taxes not only as a means to ensure treasury revenues, but also as a regulatory instrument: through this instrument the state regulates certain social relations.
Economic reasons have the greatest impact on the taxpayer. If the sanction for a tax offense provides for economic consequences for him in an amount less than the amount of tax he concealed, then, naturally, the taxpayer is interested in tax evasion.
The moral reasons for tax evasion consist in the inconsistency, sometimes, of tax laws with the general principles of legislation: equality, consistency and impartiality, which reduces the prestige and authority of these laws. Types of tax offenses: theory and practice of application. / Ed. A.V. Bryzgalina. - M., 2014. P.76.
Technical reasons for tax evasion are associated with imperfect forms and methods of control. Tax authorities are not able to control all business transactions and verify the accuracy of all accounting documents. However, no reasons can justify the commission of tax offenses for which the current legislation provides for liability.
The tax system cannot function without the institution of responsibility. In accordance with current legislation, the fulfillment of taxpayer obligations is ensured by measures of administrative and criminal liability, as well as financial sanctions.
The question of the legal nature of “tax liability” comes down to the problem of the relationship between this type of liability and administrative and legal liability. Theoretically, “tax liability” is a type of administrative-legal one, if only because tax legal relations are among the administrative ones. But in practice, if we are formally guided by the content of the Tax Code, which legalizes the concept being analyzed, we must proceed from the fact that tax liability is something completely independent, and its identification with administrative liability may give rise to certain difficulties in law enforcement practice.
In modern tax legislation, where the fundamental normative act is the Tax Code of the Russian Federation, there is no normative definition of tax liability. The term “tax liability” was used by the legislator in paragraph 2 of Article 108 of the Tax Code of the Russian Federation as a synonym for the concept of “responsibility for committing a tax offense.” This has become the reason that there is no consensus among legal scholars on the question of whether liability for tax offenses can be distinguished as an independent type of legal liability. Tax Code of the Russian Federation. / Ed. A.T. Gavrilova. - M., 2014. P.121.
While liability for tax offenses that are criminal in nature is of a criminal law nature, the liability provided for by the Tax Code for tax offenses remains controversial. There are two different points of view. According to one of them, this responsibility should be considered a type of administrative responsibility. And according to another, tax (financial and legal) responsibility is an independent type of legal responsibility.
The closest historical predecessor of “tax responsibility” was the so-called “financial responsibility”, provided primarily by Article 13 of the Law of the Russian Federation of December 27, 1991 N 2118-1 “On the fundamentals of the tax system in the Russian Federation”. The term “financial responsibility” itself does not appear in this law. However, in the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation “On some issues of application of part one of the Tax Code of the Russian Federation” dated February 28, 2001 No. 5 in paragraph 34 it is stated: “Tax liability is an independent type of legal liability for violations of the legislation on taxes and fees, along with criminal legal and administrative-legal." Tax Code of the Russian Federation. / Ed. A.T. Gavrilova. - M., 2014. P.16.
Tax liability, if considered as an independent type of liability, has a number of distinctive features:
- 1) this responsibility is established directly by tax legislation (the Tax Code establishes the conditions for bringing to responsibility, the concept of a tax offense, tax sanctions, the rights of participants in tax legal relations);
- 2) the subject or participant of the tax legal relationship, as well as other persons who are assigned certain responsibilities in the field of taxation by tax legislation, are held liable;
- 3) the basis of liability is a tax offense provided for by the Tax Code;
- 4) tax liability consists of the application of tax sanctions, which are established in the form of monetary penalties (fines) in the amounts provided for by the Tax Code;
- 5) bringing to tax liability is carried out by the tax authority in the manner prescribed by the Tax Code, the application of tax liability measures is carried out by the court. Bachurin D.G. Legal problems of tax control in the Russian Federation. Tyumen, 2014. P.13.
It should be noted that liability for not all tax offenses provided for by the Tax Code of the Russian Federation is of an administrative (punitive) nature, because the purpose of punitive liability is to prevent the commission of new offenses both by the offender himself and by other persons, and its volume and the nature of the punitive measures completely depend on the degree of public danger of the unlawful act for which the person is held legally liable. The commission of a number of tax offenses, the object of which is budget revenues, does not entail the collection of a fine, but the payment of a penalty, which indicates the legal restoration (financial) nature of the legal liability established for the commission of such offenses.
Another argument in favor of identifying tax liability as an independent type of legal liability is that tax liability performs not only a preventive, but also a restorative function, that is, it cannot be identified with an administrative fine.
The relationship between tax and administrative responsibility is regulated in the Tax Code of the Russian Federation as follows.
Paragraph 4 of Article 10 of the Tax Code of the Russian Federation establishes that holding an organization accountable for committing a tax offense does not relieve its officials, if there are appropriate grounds, from administrative, criminal or other liability provided for by the laws of the Russian Federation. There is no provision in the Tax Code of the Russian Federation that holding individuals accountable for tax offenses exempts them from administrative liability. But there is a rule according to which no one can be brought to tax liability again for committing the same tax offense (clause 2 of Article 108 of the Tax Code of the Russian Federation). But if tax and administrative liability are different types of liability, then nothing prevents individuals from being held accountable both in accordance with tax and administrative legislation. This is precisely the path followed by law enforcement practice before the adoption of the Tax Code of the Russian Federation. Obviously, she will not turn away from this path in the future. Tax Code of the Russian Federation. / Ed. A.T. Gavrilova.- M., 2014. P.123.
So, tax liability can be defined as the application to a person guilty of committing a tax offense of tax sanctions provided for by the Tax Code of the Russian Federation in the form of monetary penalties (fines).
Legal liability for tax offenses is a set of compulsory punitive measures applied to violators as punishment in cases and procedures established by law.
Legal science and practice traditionally distinguish several types of legal liability: civil, disciplinary, material, administrative and criminal.
Civil liability is characteristic of relations between legally equal parties. Tax relations are of a state-authoritative nature: the party representing the state has the right to give instructions that are binding on the other party.
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Federal Agency for Education
State Educational Institution of Higher Professional Education "Ugra State University"
Institute of Economics and Finance
Department of Taxes and Taxation
Course work
in the discipline "Taxes and Taxation"
Debt on taxes and fees: causes of occurrence, methods of prevention
Performed:
student of group No. 6380
Petrik Marina
Checked:
Korosteleva Victoria Viktorovna
debt tax collection
Introduction
3. Improving the mechanism for reducing tax arrears
3.1 Complexity and problems of collecting debts of taxes and fees
3.2 Improving the control work of tax authorities to reduce debt to budgets of all levels
4. Calculation part
Conclusion
Bibliography
Introduction
Relevance of the topic. Tax rates and objects of taxation are changing, some benefits are being canceled and new ones are being introduced, and the sources of tax payment are being clarified. But the problem of violations in the field of paying taxes and fees will always remain relevant.
The importance of the problem lies not only in ensuring the completeness of tax collection, but also in identifying the prerequisites for the formation of tax debt, developing effective ways to reduce it and eliminate the causes of its occurrence. Taken 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 be a serious problem limiting the volume of financial state resources.
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 commodity 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 occurrence and overcoming of tax debt, to study the factors and reasons that contribute to its reduction, as well as to justify a set of measures to prevent its formation.
The implementation of this goal involves solving the following tasks:
Reveal the essence, economic nature and causes of tax debt;
Analyze the dynamics and structure of tax debt of the consolidated budget of the Russian Federation and the budget of Khanty-Mansi Autonomous Okrug-Yugra;
Assess the current system for preventing and resolving tax debts and identify its main problems;
Determine the main areas of reduction and the most effective measures for collecting tax debt;
Justify ways to improve the efficiency of tax administration in order to reduce tax debt;
Develop proposals for improving the taxation system that will help reduce tax debt.
The object of the study is the Russian tax system, in the process of functioning of which tax debt arises and the rationale for ways to overcome it.
The subject of the study is a special form of financial and economic relations between the state and taxpayers, reflecting the occurrence of accounts payable for taxes and fees, accrued penalties and penalties for taxpayer-debtors.
The theoretical and methodological basis of the study was the works of domestic and foreign scientists on 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, systemic and structural analysis of socio-economic processes were used. The research information base includes publications on selected topics; results of analytical studies; statistical data on the main indicators of the functioning of the Russian tax system, incl. data from the State Statistics Committee of the Russian Federation, the Federal Tax Service of the Ministry of Finance of Russia, legal and legislative documents at the federal and regional levels, materials from meetings on 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, and a bibliography.
1. Reasons for arrears in taxes and fees
1.1 The concept of tax debt and its place in the tax collection system
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 debt, as well as the collection procedure arising from their content, including its recourse 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 conditions established by the Tax Code of the Russian Federation or another act on taxes and fees. The obligation to pay a specific tax or fee is assigned to the taxpayer from the moment the circumstances established by the legislation on taxes and fees arise that provide for the payment of this tax or fee, and must be fulfilled within the period established by the 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 taxes within the period established by the legislation on taxes and fees leads to the formation of debt by the taxpayer to budgets of various levels and state extra-budgetary funds.
Some researchers include in the concept of debt, in addition to arrears, penalties accrued for late payment of taxes, as well as the amount of unpaid fines (Fig. 1 (c)).
This point of view is quite widespread, so it deserves detailed analysis.
A fine means a tax sanction for violating the laws on taxes and fees. In its economic essence, a fine acts not as a tax arrears, but as a measure of punishment for non-payment. A striking example of this can be fines imposed on officials of the organization (manager, chief accountant). These sanctions are personally related to the employees of the organization who are guilty of the crime.
Regarding the inclusion of penalties in tax arrears, a similar conclusion can be drawn as regarding fines. Penalty is recognized as an established amount of money that a taxpayer or payer of fees must pay in the event of payment of due amounts of taxes or fees later than the deadlines established by the legislation on taxes and fees.
The penalty should be considered as an additional payment designed to compensate for losses to the state treasury as a result of shortfalls in receiving tax amounts on time in the event of a delay in tax payment. A significant point here is the definition of penalties as an additional payment and an indication of its compensatory properties.
The above 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 amounts of penalties and fines for taxes and other obligatory payments closely related to the debt cannot be considered as its constituent elements.
To identify the place and significance of debt collection, including its application to property, in the tax collection system, it is advisable to analyze the dynamics of their growth in absolute value, as well as changes in the relationship between them. In our opinion, this can be most adequately assessed by the indicators of 2001-2004, which were characterized 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 exceeding of planned budget revenues. So, according to the head of the Federal Tax Service of the Russian Federation A.E. Serdyukova, “in just 11 months of 2005, the budget system of the Russian Federation received 5.2 trillion. rubles, which is 31% higher than revenues for the same period in 2004.”
Among the main factors of this growth, one can highlight, first of all, an increase in world energy prices and volumes of their production, inflation, and strengthening of tax administration of the largest taxpayers. At the same time, the growth 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 main categories of business entities. In turn, the volume of tax debt in recent years has stabilized at a certain level and is not progressing as much as in the 90s. had a stable upward trend.
When comparing the size of tax arrears and tax revenues to the budget system of the Russian Federation, one should highlight the recent process of reducing the share of tax arrears in the total volume of taxes collected. Thus, from 2001 to 2004, this figure consistently decreased by almost 7% percent. At the same time, from Fig. 4 it follows that this decrease is relative in nature, due, first of all, to an increase in tax revenues to the budget and is not associated with an absolute decrease in tax debt.
From all of the above, we can conclude that the organization’s debts associated with fines and accrued penalties should be considered not as elements of tax debt, but as actual debt for fines and penalties, respectively. Based on the results of the analysis, we can conclude that the structure of tax debt, which includes 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 debt.
1.2 Causes of tax debts
Analysis of the causes of tax arrears makes it possible not only to classify the causes of the occurrence 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 debt, but in combination with other administrative and economic actions will allow enterprises to minimize the level of non-payments and subsequently achieve their complete elimination. Recently, significant progress has been made in improving the tax administration of overdue debts. However, “approximately every tenth enterprise in the sample is a “bad” tax debtor,” and “the amount of overdue tax debt 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 the occurrence of tax arrears
First of all, it is necessary to highlight the economic reasons for tax non-payments. This group includes macroeconomic, intra-industry and microeconomic reasons. Of course, the main macroeconomic reason is the heterogeneity of economic development of individual 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 low profitability of production, difficult financial condition, and unsatisfactory payment discipline.
It should be noted that there is another important group of economic reasons for the occurrence of tax arrears. The reasons at the microeconomic level are formed within the work 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 have resorted to the help of professional auditors in matters of accounting and tax accounting, as well as optimizing the tax burden. Organizations of medium and small businesses are trying to independently reduce the tax base. Often, the result of such optimization is the formation of tax debts identified during audits conducted by tax authorities.
b) organizational, legal and moral-psychological reasons for the occurrence of tax arrears
Along with economic reasons, the organizational and legal reasons for the occurrence of tax arrears are also important. First of all, this includes the imperfection of the legal framework. Recently, judicial practice has developed that is unfavorable for the state and budget revenues, when the majority of claims of organizations against tax authorities on controversial issues are satisfied. This is due to the legislator’s ambiguous interpretation of many issues regarding 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 numbers 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 the different, often very low level of work of territorial tax authorities, affecting tax discipline and tax collection.
There is an opinion in society, held by a considerable number of managers of enterprises and organizations, that full payment of taxes and a successful business are incompatible concepts. In those cases when the tax authorities impose significant additional sums on such “unfortunate leaders” and bring them to administrative and criminal liability, they make every effort to avoid repaying the resulting debts. At the same time, as practice shows, attempts to “put a spoke in the wheels” of collection 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 relevant legislative and regulatory legal acts.”
The tax mechanism allows you to streamline tax relations, based on tax law and 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 mechanism under consideration 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 mechanism for collecting arrears is that, being one of the effective levers for ensuring tax collection and strengthening tax law and order, it organically combines objective and subjective elements not only of the tax system, but also of a number of other systems: judicial, customs, law enforcement, trade. Graphically this can be represented as follows.
Thus, the mechanism for collecting tax arrears from organizations is a way of organizing debt collection 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 arrears from organizations includes a view; it is advisable to consider the participants in the mechanism and their functions by grouping them according to a functional principle. This will allow not only to substantively study each participant, but also to identify the relationships and contradictions that exist between them.
The process of collecting tax arrears from organizations is quite lengthy and complex. In this regard, it is advisable to conditionally divide it into several stages.
The initial stage is the stage in which the debtor is presented with a Demand for payment of tax. At the next stage, foreclosure is carried out on the taxpayer’s funds in bank accounts. And, finally, the collection of debts on the payment of taxes 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 collection authorities and ensure that they do not violate the letter of the law. As practice shows, it is often the identified violations of procedures by employees of collection authorities that allow enterprises not only to stop violations of their rights, but also to stop the collection process itself.
a) issuing a demand for payment of tax
All taxpayers must independently fulfill the obligation to pay taxes, which must be fulfilled within the 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 presented to the bank to pay the corresponding tax and if there is a sufficient cash balance in the taxpayer’s account, and when paying the tax in cash - from the moment the corresponding amount of money is deposited to pay the tax to the bank.
In case of non-fulfillment or improper fulfillment of the obligation to pay taxes 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 to collect the tax or fee. The decision to collect a tax or fee must be made by the tax authority after the expiration of the period established for the fulfillment of the obligation to pay the tax, but no later than 60 days after the expiration of the deadline for fulfilling the Demand to pay the tax. If the established deadline is missed, the decision on forced collection is considered invalid and cannot be executed. In this case, to resolve the issue, the tax authority must file a lawsuit in court. Even if the taxpayer does not object to the demands of the tax authority, which missed the deadline for the undisputed write-off of the arrears and went to court, this should not be regarded by the court as its agreement with the presented Demand.
Based on such a Decision, the tax (customs) authority sends to the bank in which the taxpayer’s accounts are opened a collection order (instruction) to write off and transfer to the relevant budgets (extra-budgetary funds) the necessary funds from the taxpayer’s accounts.
c) foreclosure on the property of the tax debtor organization
If there are no funds in the accounts of the tax debtor organization or there are not enough funds to pay off the debt, or the tax (customs) authority does not have information about the availability of bank accounts of the taxpayer, another measure of forced collection of arrears may be applied - foreclosure on other property organizations. Moreover, the application of this measure does not require the mandatory withdrawal from the taxpayer’s bank of a previously sent collection order. In the case of writing off funds from the taxpayer’s bank accounts, which in turn reduces the total amount of debt.
All property of the debtor organization is divided into six groups, arranged in a certain sequence, and foreclosure on them is carried out only in accordance with the specified order. In other words, collection in relation to each of the groups is allowed only if the property assigned 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, foreclosure is applied to the debtor’s property, but only to the extent not directly involved in production activities. Such property can be securities, currency valuables, non-production premises, cars, office interior items. Then finished products, goods, and other material assets not intended for production are confiscated. Now comes the turn of property directly related to the production process, namely buildings, structures, machines, equipment and other fixed assets, as well as raw materials intended for production.
Property transferred under an agreement for possession, use or disposal to other persons without the right to transfer ownership of this property to them is not subject to recovery. In certain cases, these contracts can be terminated or declared invalid, but only on the basis of a court decision.
The Federal Tax Service begins to collect taxes, penalties, and fines using new forms. The corresponding forms of documents used by tax authorities in the forced collection of debts on mandatory payments to the budget system of the Russian Federation are 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 from funds in the taxpayer’s accounts, forms of decisions and resolutions on the collection of debts from property were approved. The order was registered with the Russian Ministry of Justice on July 16, 2007.
1.4 Main groups of tax debtors
The number of taxpayers in debt to the budget is huge, and for the most part they are very heterogeneous. The differences between them are predetermined, first of all, by the reasons for the occurrence of debt, the duration of its existence, the dynamics of repayment, the presence of own assets that can be used to eliminate debt, etc.
In the mid-90s, it was advisable to classify defaulters into four groups.
First of all, organizations violating tax laws were identified, which were identified as the main object of attention of the tax authorities. Among the defaulters in this group were:
Organizations that violate tax laws and take advantage of imperfect legal frameworks;
- “fugitive enterprises”, the purpose of which was to carry out one or more financial transactions (cash out firms, pseudo-investment and insurance companies);
Organizations whose activities have actually ceased after documentary and accounting checks and the imposition of large financial sanctions.
The second group of defaulters included medium and large industrial, and in the recent past, state-owned enterprises. At the same time, it was this group of defaulters that had the largest tax debts. The enterprises of this group had organized and profitable production.
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 government support. And in the absence of such assistance, their activities did not generate the income necessary to at least pay taxes and pay wages to employees.
The fourth group included “city-forming enterprises” and organizations from among the “natural monopolies”. Organizations of this group had huge debts to various budgets. And the main reason for these debts was that organizations of this group often acted as major creditors of the state.
Depending on the possibility of debt restructuring:
Taxpayers who have restructured their debt on all tax payments pay current payments on time and comply with the debt repayment schedule;
Taxpayers who have completed partial debt restructuring and are making timely federal tax payments;
Taxpayers who have not restructured the debt continue to accumulate it and do not take measures to repay, but at the same time carry out financial and economic activities;
Large enterprises with the largest debts to budgets. This group of tax-debtor organizations includes a relatively small (300-400) number of large enterprises that have the largest debts to budgets at 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 debt is very large. As a rule, these are large industrial enterprises with a share of state ownership, which were recently called “flagships of Soviet industry.” Previously, they could not exist without serious support from the state, and today, in the absence of such assistance, their activities do not generate the income necessary even to pay salaries and pay taxes.
Debtor enterprises - this category is made up of a fairly mobile and numerous group of enterprises, the growth of debt of which is directly related to current processes in the country’s economy. For example, very complex negative processes are now taking place in the housing and communal services sector. These organizations account for about half of all tax payments not received by the budget in 2006, and, as a rule, these organizations are unprofitable.
The heads of such organizations, in the overwhelming majority, assess the problems of non-payments in a state-like manner and take active measures to eliminate debts.
Fly-by-night companies. Organizations created to conduct one or more large financial transactions can be distinguished. Thus, “about 1.3 million registered companies have been identified in Russia that do not carry out any activities, and there is reason to believe that most of them may be so-called fly-by-night companies, and in total there are 2.1 million legal entities registered in the country” . Typically, 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 legislative and regulatory acts regulating the process of collecting tax debts
In accordance with the procedure established by the current legislation of the Russian Federation, the collection of taxes 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 the collection of tax from an organization cannot be carried out in an indisputable manner, if the obligation to pay tax is based on a change by the tax authority in the legal qualification of transactions concluded by the taxpayer with third parties, or in 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 activity changes, the tax authority does not have the right to collect the tax in an indisputable manner. For example, an organization has a license for activities that are not subject to value added tax. The tax authority considered that the license was obtained in violation of the procedure established by law and is therefore 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 unfounded, since in the situation under consideration the legal qualification of the taxpayer’s status has been changed.
Collection of taxes, penalties, and fines from individuals is carried out only in court. Such a combination of indisputable and judicial procedures for collecting 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, tax collection from organizations is carried out in an indisputable manner, regardless of the place and purposes of their activities, with the exception of cases determined by tax legislation.
In recent years, a whole group of legislative and regulatory acts has been adopted, creating a legal basis for carrying out activities to collect tax arrears from organizations. Knowledge of these documents will allow debtor organizations to prevent infringement of their legitimate interests and not to become victims of arbitrariness on the part of individual unscrupulous government officials and structures authorized by them.
Having analyzed the legal and organizational conditions for collecting tax arrears from organizations, it should be noted that the legal field regulating this activity is adequately filled with normative and advisory legal acts. However, there are certain contradictions between individual legislative and regulatory acts. For example, according to the norms of the Tax Code of the Russian Federation, a bailiff is obliged to collect debts on property taxes of organizations within two months from the date of receipt of the tax authority’s decision on collection.
To increase the efficiency of joint work of tax authorities and the bailiff service, it is advisable to establish uniform deadlines regulated by these regulations.
In our opinion, the legal field for the collection of tax arrears from organizations is properly filled with regulations governing both individual issues of collection and the activities of its participants. At the same time, in order to increase the efficiency of the bodies interacting in the collection of tax debts, it is necessary to eliminate contradictions in the acts of these bodies, establish uniform deadlines and a uniform collection procedure.
2. The practice of collecting arrears of taxes and fees
2.1 Tax control is the most important prerequisite for the formation of arrears and the application of penalties
One of the most important prerequisites for the formation of tax arrears is desk and field tax audits carried out by tax authorities. Of course, tax audits are not the cause of arrears, but only record facts of violation of tax legislation, as a result of which tax debts 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 charges.
a) desk 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 returns and documents submitted by the taxpayer, which serve as the basis for the calculation and payment of taxes, as well as other documents on the activities of the taxpayer available to 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 a tax return and documents serving as the basis for the calculation and payment of tax, if the legislation on taxes and fees no other deadlines are provided.”
With a certain degree of convention, several stages can be distinguished in a desk tax audit: 1) checking the submission of tax reporting; 2) visual control of reporting; 3) control of timeliness of reporting; 4) checking the correctness of the arithmetic calculation; 5) checking the legality of applying tax rates and benefits; 6) checking the correctness of calculation of the tax base; 7) assessment of reporting as a whole.
Subsequently, the tax authority sends the taxpayer a demand for payment of arrears of taxes and penalties, indicating the period within 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 forcefully collect amounts of tax and penalties.
A number of significant points should be highlighted:
1. An audit may cover no more than three calendar years of the taxpayer’s activities preceding the year of the audit, including coverage of periods of the current calendar year.
2. Three months are allotted for conducting a desk audit; after this period, the tax authority has no right 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 arrears of taxes. Penalties and penalties.
b) On-site 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 offenses can be detected only during it, but it is also very burdensome for both tax officials and taxpayers.
The main objectives of an on-site tax audit are:
A comprehensive study of those circumstances of the financial and economic activities of the audited entity that are important for drawing conclusions about the correctness of calculation and the completeness and timeliness of the transfer of established taxes and fees to budgets and extra-budgetary funds;
Identification of distortions and inconsistencies in the content of the documents being examined, facts of violation of the accounting procedures, preparation of reporting and tax returns;
Analysis of the impact of identified violations on the formation of the tax base for various types of taxes and fees;
Formation of an evidence base on the facts of identified tax offenses and ensuring documentary reflection of these violations;
Additional assessment of amounts of taxes and fees not paid or not fully paid as a result of the taxpayer understating the tax base or incorrect calculation of taxes;
Formation of proposals to eliminate identified violations and hold the taxpayer accountable for identified tax offenses.
Thus, tax authorities achieve the most effective result when selecting taxpayers for on-site audits through a complex combination of various selection methods, based on the use of all information about the taxpayer available to 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 arrears of tax and penalties, while a copy of the decision and the demand are handed over to the taxpayer (or his representative) against a signature or transferred in another way indicating the date of its receipt. In case of failure to comply with the requirement to pay the tax within the specified period, an indisputable collection of the arrears from the taxpayer may be carried out.
The place of tax control in the general system of financial control can be defined 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 fee payers; 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 are, in fact, methods.
Taking into account the provisions of the Tax Code of the Russian Federation and the position of 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).
Transferring tax payments to the budget later than the established deadline is quite common in tax practice. The inevitability of the accrual of penalties is known: the inspectorate assesses an additional payment, compensating for losses to the treasury as a result of tax amounts not received on time. According to the legal position of the Constitutional Court of the Russian Federation, expressed by it in the Resolution No. 20-P of October 17, 1996 and the Determination of July 4, 2002 No. 202-O, penalties are not a penalty, but a way of ensuring the fulfillment of the obligation to pay taxes and fees.
The first is that the organization correctly calculated the tax, but paid it late. 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 is that additional tax was assessed during a desk audit. The audit is carried out within 3 months after submitting the tax return, so it is almost impossible to repay the debt on time; late payments are compensated by penalties.
Third, an on-site tax audit revealed an understatement of tax. These amounts are qualified 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 limit on the depth of the control measure.
Thus, the essence of tax control is manifested in the fact that when it is carried out, compliance by taxpayers (fee payers) and tax agents with the norms of tax legislation is checked.
2.2 Analysis of the state of debts on taxes and fees to the budget of the Russian Federation and the budget of Khanty-Mansi Autonomous Okrug-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 revenues come from the Khanty-Mansi Autonomous Okrug-Yugra (in 2006, about 21% came from the district to the country's budget system), the Yamal-Nenets Autonomous Okrug about 10%).
For example, 1 trillion. 154 billion 685 million rubles were received from taxes in the Urals Federal District into the Russian budget system in January-September 2007. From the Khanty-Mansi Autonomous Okrug - 801 billion 172 million rubles, from the Yamal-Nenets Autonomous Okrug - 204 billion 562 million, from the Sverdlovsk region - 67 billion 920 million, from Chelyabinsk - 38 billion 858 million, from Tyumen - 37 billion 170 million, and from Kurgan region - 5 billion rubles.
The main taxpayers of the consolidated budget of KhMAO-Yugra are oil production enterprises, primarily large specialized vertically integrated oil companies, which account for almost 87% of tax revenues, the second most important industry is transport, its share in tax revenues is about 3%.
Let us consider the composition and structure of revenues of the consolidated budget of Khanty-Mansi Autonomous Okrug-Yugra for the period from 1998 to 2005. Tax payments occupy the leading position among own sources. These include deductions from federal taxes and fees, regional taxes, as well as debts and recalculations for canceled taxes and fees.
The table above shows that tax revenues play a dominant role in budget revenues: they account for 75-90%. Tax sources of income during 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's budget revenues: it accounted for up to 35% of all budget revenues, in 2005 this share was 23%, and in 2006 only 0.1%. The implementation of 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. The reduction in the standard for deductions of mineral extraction tax to the budget of the Autonomous Okrug since 2004 has significantly reduced the revenues of the district budget from this tax. In 2006, all revenues from the mineral extraction tax were transferred to the Tyumen region on the basis of an agreement on the division of powers signed between the Tyumen region, Khanty-Mansi Autonomous Okrug-Yugra and Yamalo-Nenets Autonomous Okrug. The signing of this agreement deprived KhMAO-Yugra of this source of income. As a result of these measures, the budget's dependence on resource payments is reduced, but at the same time stable sources of budget revenue are lost. For many mining regions, the loss of this tax leads to budget deficits.
Strengthening the revenue base of the district budget should include: implementing an effective tax policy that allows increasing the tax potential of the region. The main goal of the district's tax policy in the near future is to maintain a balanced budget while further improving tax administration.
In order to increase budget revenues and attract additional tax payments, in addition to applying all measures of forced collection of arrears, the inspectorate carries out a full range of control measures.
Thus, as a result of the control work carried out, the inspectorate accrued additional 77.0 million rubles for desk and field tax audits for 2004, and 20 million rubles for the 1st quarter of 2005.
In 2004, 77 raids were carried out in places of mass trade, an additional 1.2 million rubles were assessed on personal income tax, which was collected in full into the budget. In the 1st quarter of 2005 - 7 raids, an additional 0.3 million rubles were accrued. In 2006, special attention is paid to the consumer services sector and the gambling business. In total, 7 raids were carried out, an additional 0.3 million rubles were accrued. This work has been carried out systematically by the inspectorate over the past 10 years. And here we can conclude that methods of persuasion and explanation do not work; legislative levers are needed that will make it unacceptable and impossible to carry out activities without paying taxes (not paying taxes means losing your place in the market).
In 2003, taxes and fees received into the consolidated budget of the Russian Federation amounted to 3,636 billion rubles, which is 15.4% more than in 2002. Tax receipts into the federal budget from the territory of Khanty-Mansi Autonomous Okrug-Yugra amounted to 76.7 billion rubles, which 5.4% more than planned.
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 revenues from taxes and fees, the federal budget received 1,311.7 billion rubles (114.1% of 2002) and to the regional budgets - 1359.4 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 over the period since the beginning of 2003 increased by 1.4 billion rubles, or by 0.3%.
Arrears on taxes and fees in 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 during control checks and the removal from restructuring of enterprises that did not fulfill its conditions.
Based on the results of the control work, the tax authorities for 2003 accrued additional 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, tax authorities conducted 331.9 thousand on-site tax audits of legal entities and 124.1 thousand audits of individuals. The efficiency of inspections has increased significantly: additional charges per taxpayer - organization, compared to 2002, increased 2.4 times and amounted to 344 thousand rubles, penalties increased 1.8 times and amounted to 97 thousand rubles. The share of audits of taxpayer organizations that revealed violations increased by almost 9 percentage points and amounted to 66%.
As of January 1, 2005, the budget system of the Russian Federation received 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 of the restructuring conditions by organizations, 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, or 0.2%.
The Government of the Russian Federation reviewed the main indicators of the long-term financial plan of the Russian Federation for 2006-2008. The Ministry of Finance introduced draft amendments to the Tax Code, which proposed introducing a restructuring of tax debts and allowing payment in installments, without limiting the amounts. However, the debt on tax payments to the budget 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 debt . The main share of debt on federal taxes and fees falls on the Khanty-Mansi Autonomous Okrug-Yugra (38.8%), Moscow (7.1%), Samara region. (3.1%), Chita region. (2.9%), the Republic of Bashkortostan (2.4%).
As of January 1, 2006, uncollectible debt on federal taxes and fees in the amount of 91.2 billion rubles was written off. In addition, in addition to paying payments in accordance with debt repayment schedules and current payments, organizations are required to pay quarterly interest on amounts of debt on taxes and fees, based on the calculation of 1/10 of the annual refinancing rate (55% per annum) of the Central Bank of the Russian Federation, effective on the date of accession by virtue of this Procedure. Interest is calculated based on the amount outstanding on the date of interest payment. As of January 1, 2005, interest for the use of budget funds in the amount of 1.8 billion rubles was paid to the budget system of the Russian Federation; as of January 1, 2006. - 1.0 billion rubles.
In 2004, 6,200 organizations of the Russian Federation had their restructuring decisions canceled (11.7% of the total number of organizations granted the right to debt restructuring), 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 have been canceled are in bankruptcy proceedings or do not carry out financial and economic activities, or the tax authorities are preparing materials for submitting applications to the arbitration court to declare them insolvent (bankrupt).
The debt to the budget 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. Restructured debt in the total amount of debt amounted to 66.7 billion rubles (4.9%) or decreased by 67.8 billion rubles.
...Reasons for the occurrence of debts on taxes and fees. Tax authorities as a government agency that initiates the collection of tax debts. Analysis of the level of tax debt in the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 8 for the Saratov region.
thesis, added 05/21/2014
The essence and causes of arrears in taxes and fees in the Russian Federation. The procedure for determining penalties for each day of tax delay. The main provisions of the resolution on the collection of tax at the expense of the property of the taxpayer-organization.
course work, added 01/04/2016
Economic essence, goals and objectives of taxes, 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
course work, added 11/28/2014
Key indicators of economic activity. Organization of accounting and accounting policy of Sunrise-Cherkessk LLC. Synthetic and analytical accounting of calculations with the budget for taxes and fees. Calculations with the budget for regional and other taxes.
course work, added 10/04/2014
Carrying out financial and economic work in the management bodies of the enterprise. Organization of control activities and document flow in the company. The procedure for forced collection of debts on taxes and fees. Accounting for revenues into the budget system.
practice report, added 05/05/2015
Objectives, sources of information support and methods for analyzing an organization’s calculations for taxes and fees. Economic characteristics of the enterprise. Study of the composition, structure and dynamics of tax payments. Analysis of the tax burden, ways to optimize it.
Individuals, as well as organizations and entrepreneurs, pay a lot of taxes, the amount of which amounts to thousands and tens of thousands. The types of taxes that must be paid depend on the type of activity a particular business is engaged in.
Organizational accountants and private entrepreneurs must carefully ensure that all duties and fees are paid on time and in full. Because in case of late payment, penalties in the form of penalties will be applied. Also, for late payments, the payer faces a fine, which can be quite significant.
In some cases, taxpayers may face not only administrative liability, but also criminal liability. Such a severe measure threatens non-payment of taxes in large amounts. This can threaten large firms and entrepreneurs whose activities generate large income, and accordingly, the amount of tax payments can be considerable.
To avoid the accrual of fines and penalties, it is necessary to pay duties and fees in a timely manner and in full. But if for some reason it was not possible to pay taxes within the time limits established by law, then their amount, as well as the amount of penalties, can be easily found out in several ways.
Reasons for debt
Even responsible taxpayers may encounter situations after which they end up among the debtors. This can happen for a number of reasons:
Failure to pay all due fees on time
Therefore, you need to clearly know the deadlines for transferring funds for each type of tax.
Tax calculations with errors
This may be due to the fact that an organization or entrepreneur carries out several types of activities and has several types and systems of taxation. To avoid situations of this kind, it is necessary to have a competent and responsible accountant who will strictly monitor the timing and procedure for paying all types of duties and fees.
Error in filling out pay slips
The presence of errors in payments indicates that the amount paid will not reach the addressee, which is the tax service. It is because of this that the payment will not be considered transferred and a debt will arise, for which all fines and penalties will have to be paid.
In order to avoid problems associated with late payment of taxes and eliminate the possibility of accrual of penalties, it is necessary to have an experienced accountant or independently understand all the intricacies of tax legislation. In other words, you need to understand how, when and in what amount you need to pay taxes and comply with all these rules.
Ways to check tax debts
The Tax Service sends notification letters to individuals and entrepreneurs, they contain information about the amount that must be paid and the timing of payment. Payment receipts are also attached to the letter. But situations often arise when you need to find out the amount of debt and accrued penalties.
Each tax has its own deadlines for payment. Therefore, the need to check your debts arises not only when there is already an unpaid amount and you need to find out its size. If the payer has transferred funds to pay taxes, then after the expiration of the mandatory payment period it is necessary to make sure that the payment has reached the addressee and there is no debt.
There are several ways to check. Below we will look at them individually in more detail.
Personal appeal to the tax office
Arriving at the tax office, you must contact the inspector with a request to issue pay slips. After presenting the passport, the payer will receive tax payment receipts. You can transfer funds at any bank branch through a cash desk, as well as through an ATM in cash or using a card.
On the official website of the tax service
Every taxpayer can access the website of the supervisory authority in their personal account using this link. There you can see all the information regarding the amount of duties that must be paid, payment deadlines, as well as data on the amount of fines and penalties, if any.
The login and password to enter your personal account can be obtained by contacting the tax office. The employee will issue a form containing all the necessary information to visit your personal account. But it is worth remembering that if the login has not been completed within one month from the date of issuing the data, then you will have to contact the tax office again for a new registration and issuance of other data.
By going to the tax service website and going to the “Personal Account” tab, after entering the data, the taxpayer will see in electronic form all the information he is interested in, which concerns the amount of tax debt and penalties. It will also be possible to change the password that was issued by the tax office to an easier and more memorable one.
Through online banking applications
A number of banks, for example, Sberbank and VTB-24, are partners of the tax service. Using their online services, you can not only find out the amount of debt, but also make payments without leaving your home.
By going to the “Payments” section and selecting the taxes tab, a window will open in which you need to enter your TIN, and after a few seconds all the necessary information will open, which will contain the specific amount of debt that needs to be paid.
A taxpayer can find out his TIN in two ways:
- by contacting the tax office;
- by going to the tax service website.
Through the State Services website
You can log into the State Services website from a computer, tablet or mobile phone. It is worth considering that you can receive the service on this site only after registration. Next, by selecting the tab with tax debt and filling out the appropriate application, the payer will receive all the information on his existing debts. To obtain this data, you need to know your TIN. In general, to obtain any kind of information regarding taxes, duties and fees, you need to know your tax number.
On the government services website you can not only find out about taxes and the amount of debts, but also make payments using a bank card.
Through Yandex money
First you need to register a virtual wallet. You can top it up from a bank card or another electronic wallet. You should select the “Goods and Services” tab, and then go to the “Taxes” section. After this, a line will open in which you must enter your TIN. Having completed these simple manipulations, the payer will be able not only to find out the amount of the debt, but also to pay it using funds located in the Yandex wallet.
IMPORTANT: Of all the listed means, personally contacting the tax office is the longest way to find out your taxes. All others will allow you to find out the amount of debt in just a couple of minutes. By using online services, you can not only obtain information on debts, but also quickly pay them off.
How to pay off debt?
Let's put together all the options for paying tax debt:
- payment at bank branches through a cash register or ATM, having in hand the appropriate receipts, which can be obtained at the territorial tax office;
- payment through online applications of banks that are partners of the tax authority. You can find out the full list of such banks on the official website of the tax authorities;
- through the government services website, using online payment by bank card;
- using funds that are on the Yandex wallet.
Payment using these methods will allow you to significantly save time and transfer funds to pay off your debt without leaving your home.
Responsibility for non-payment of taxes
The issue of holding people accountable for late payment or deviation from paying taxes is regulated by tax and criminal legislation. For offenses in the economic sphere, the following types of prosecution are provided for individuals and organizations:
Tax
Has a financial nature. Aimed at full repayment of losses that the state incurred due to tax arrears. This type of liability is regulated by Article 122 of the Tax Code. For late payment, taxpayers will be punished in the form of fines and penalties, which are calculated based on the amount of debt.
Criminal
Not only the amount of underpaid taxes is compensated to the state, but also social harm. There is administrative liability, which is expressed in the form of large fines. It also provides for criminal punishment, up to imprisonment, for tax crimes that involve large and especially large tax debts. This issue is regulated by Articles 198 and 199 of the Criminal Code.
The amount of debt is considered large if the underpaid amount exceeds 10% of the total amount of tax that was calculated over the past three years. This amount must exceed 600,000 rubles or 1,800,000 rubles excluding time and percentage.
A particularly large debt is an amount that exceeds 20% of the total tax payment for the previous three years. It must be at least 3,000,000 rubles or 9,000,000 rubles, excluding percentages and time.
It is worth remembering that being held accountable for late payment or refusal to pay taxes is not grounds for exemption from compensation of existing debt. Within a three-year period, the state, represented by the tax service, has the right to hold an individual or organization accountable for non-payment of duties.
Amount of fines
The penalty for late transfer of funds for taxes is:
- 20% of the collection amount in case of unintentional debt;
- 40% of the amount if an individual or organization deliberately evades taxes.
If the tax is significant, then the fine will be quite significant. It can be in the tens and hundreds of thousands.
Conclusion
Supervisory authorities in our country closely monitor compliance with tax laws. It obliges you to pay all due duties and fees on time and in full. Taxpayers, whether individuals or organizations, must strictly follow the laws that govern tax issues.
If taxes are not paid on time, a debt arises, the amount of which can be easily found out by going online and going to the tax service website. In addition, there are several ways that allow you to get acquainted with the amount of duties that need to be paid, as well as find out the amount of fines accrued for late payment.
For the convenience of payers, there are currently many ways to pay tax debts by spending a couple of minutes of your time. This can be done on the tax service website, on the government services website or using online services.
In order not to become a debtor and not to damage their reputation, individuals, entrepreneurs and organizations must carefully monitor tax deductions, their size and payment deadlines. If individuals and entrepreneurs themselves are responsible for issues related to tax policy, then in an organization an accountant is responsible for this. The tax reputation depends on his literacy and competence. Since it is the accountant who deals with the collection of taxes from employees and the transfer to the tax service of all duties that correspond to the type of activity carried out by the organization.
To avoid the need to find out the size of your debt, you need to pay taxes on time and in full and ensure that the payment is delivered to the addressee, which is the tax service.
