In order to regulate the timely receipt of funds in the budget we need a mechanism that will be able to respond and eliminate all the defects in the tax system on time. In view of this, the government has to apply provisional measures to taxpayers in order to guarantee full receipt of tax payments in the budget on time. The legal aspects of ways to ensure the fulfillment of fees and taxes liabilities are the subject of the study. The object of the study is the enforcement mechanism of fulfillment of fees and taxes liabilities. The author examines the Chapter 11 of the tax code of the Russian Federation. There are some legislative flaws in the functioning enforcement mechanism of fulfillment of fees and taxes liabilities, which are actively used by unscrupulous taxpayers. This is one of the reasons for the tax debt, which increases year by year. The article considers the controversial issues of each type of enforcement and provides recommendations for improving the current mechanism.
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