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Settlement of Tax Arrears: a Comprehensive Solution


Patimat Mutalimova
(about the author)

Mutalimova Patimat Mutalimovna – Applicant of the Academic Department of Taxes and Money Circulation, Dagestan State University, Makhachkala

Published in:
Russian Journal of Entrepreneurship
– № 22 / November, 2012



Keywords: balance between the interests of the budget and economic entities, classification of groups of taxpayers, republic of dagestan, tax arrears


Citation:
Patimat Mutalimova (2012). Settlement of Tax Arrears: a Comprehensive Solution. Russian Journal of Entrepreneurship, 13(22), 190-194. — url: http://bgscience.ru/com/lib/3926


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Abstract:

The article deals with the issues of settlement of tax arrears from the position of a comprehensive approach. Its essence lies in the differentiation of the taxpayers in debt by groups from the perspective of the frequency of their tax violations and the possibility of collecting the tax arrears. The actions recommended to the tax authorities result from the features of identified groups.







References:
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2. Giraev V.K. Restrukturizatsiya nalogovoy zadolzhennosti: kurs lektsiy: uchebnoe posobie. − Makhachkala: IPTs DGTU, 2011.
3. Meshkov R.A. O deystvennosti mekhanizma regulirovaniya nalogovoy zadolzhennosti organizatsiy // Vse dlya bukhgaltera. − 2008. − № 11.