home Real estate The concept of tax debt is the condition of the cause of occurrence. Causes of debt on taxes and fees. Methods and tools for settling tax debts

The concept of tax debt is the condition of the cause of occurrence. Causes of debt on taxes and fees. Methods and tools for settling tax debts

In the study of tax debt by scientists, economists pay special attention to the reasons for the formation of tax debt. So, in the dissertation studies of A. V. Pirogova, R. I. Shumyatsky, one can find a detailed classification of the causes and factors of the growth of tax debt. However, despite the variety of classification features of the causes of tax debts, they can be divided into political, economic, psychological, organizational and others. According to the authors, for the practical elimination of the causes of tax debt, it is necessary to specify them. For example, B. Kh. Aliyev proposes to classify taxpayers on the basis of compliance with tax laws in order to combat tax debts and apply specific measures to each category to improve the efficiency of tax debt administration.

In particular, he highlights the following reasons:

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

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

3. An important role in the emergence of the crisis of tax payments has been and is played by economic and legal reasons. At present, the collected taxes amount to about a third of the gross domestic product (hereinafter referred to as GDP). At the same time, as expert calculations show, in other countries with transition economy this figure is approximately 26-27% of GDP. If we take into account that this third falls mainly on conscientious taxpayers, then the pressure on enterprises that pay taxes accurately is simply enormous. On the other hand, in Russia there are a lot of market entities that evade taxes into the shadow sector using various methods of hiding financial resources. At the same time, the existing legislation does not give the bodies of control and collection of effective levers to ensure a 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. A group of reasons of an organizational and managerial nature should also be singled out. It must be admitted that state authorities and administrations at all levels were unable to respond promptly and adequately to the rapid growth of tax non-payments and take effective measures to curb it. And only when the debt on taxes and other obligatory payments to the budget and state non-budgetary funds assumed an alarming scale and began to have a tangible negative impact on almost all spheres of life in our society, elements of the mechanism for eliminating arrears began to gradually form, interdepartmental relations were established, and the regulatory framework improved. , accumulate and analyze the experience of this work.

Economic reasons - these include macroeconomic, intra-industry and microeconomic reasons. The main macroeconomic reason is heterogeneity economic development individual sectors of the Russian economy, regions and types of economic activity in terms of the income they receive. The reasons for the microeconomic level lie in the activities of the organization itself and are caused, first of all, by poor management and weak financial control, low quality accounting and tax accounting. It should also be noted that many enterprises are limited in their ability to pay taxes due to low profitability of production, difficult financial condition, and poor payment discipline.

Organizational and legal reasons are the lack of a sufficient number of specialists and technical equipment of the structures involved in the process of collecting debts, 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 that affect tax discipline and tax collection. First of all, this can be attributed to imperfection legal framework. Recently, there has been a court practice that is unfavorable for the state and budget revenues, when most of the claims of organizations against the tax authorities on controversial issues are satisfied.

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

Source: G.P. Komarova, A.V. Tsydypova, G.M. Kasatkina OBLIGATION TO PAY TAXES AND FEES AND ITS PERFORMANCE // Trends and problems in the Russian economy: theoretical and practical aspects [Electronic resource]: materials of Vseros. scientific-practical. Conf., March 23, 2017 / ed. S.A. Kurgan. - Irkutsk: Publishing House of BSU, 2017. - 293 p. Definition of arrears The concept of tax debt and its difference from arrears What is a tax liability Analysis of on-site and cameral tax audits in Russia Revenues to the Russian budget from VAT in 2004-2014 Volume of VAT tax deductions in Russia in 2006-2015 VAT deductions related to export (dynamics for 2006-2014)

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Moroz Viktor Vladimirovich

Complaint admin / nshtriroya / nie Debts of organizations on taxes and fees: problems of ¿zmsk / nia

The concept of tax debt differs from the concept of tax non-payments and, therefore, needs to develop its own characteristics and classification. The variety of causes of tax debts requires a comprehensive approach to their elimination, taking into account the improvement of the entire tax system. The most effective measure for the collection of tax debts can only be a change in tax legislation in terms of its forced collection from the founders, and in their absence, from the 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 revenues, taxpayer, tax authority, collection, bankruptcy, enforcement.

Among the sources that generate budget revenues at any level, taxes and fees dominate, and their collection is one of the main indicators of the effectiveness of the tax system. Taxes are a systemic element of the economy that determines the financial well-being of society, and at the present time 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 debts 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 standpoint of tax administration, tax debt has a rather complex structure. In table. 1, the main concepts that arise in connection with tax debt are given. These definitions are at the same time the main factors determining the structure of tax debt. The above classification is quite detailed. However, it only applies to tax non-payments. The concept of tax debt differs from the concept of tax non-payments and, therefore, needs to develop its own characteristics and classification.

Table 1

Main Factors Determining the Structure of Tax Debt

Basic concepts Contents

1. Debt on tax payments Amount of arrears, deferred (installment) payments and payments suspended for collection

2. Deferred (deferred) payments postponed to a later date on the basis of regulatory legal acts of the Russian Federation and constituent entities of the Russian Federation, decisions of financial authorities and courts

3. Arrears The amount of tax or the amount of the fee 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 legally established taxes and fees), for which collection is suspended for a certain period, in accordance with the legislation of the Russian Federation or a court decision

5. Indebtedness to the budget for penalties and tax sanctions judicial order) penalties for violation of tax laws

End of table 1

Basic concepts Contents

6. Deferred Tax Sanctions and Interest Liabilities to pay accrued interest and assessed tax sanctions 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 constituent entities of the Russian Federation, decisions of financial authorities and courts

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

8. Debt of liquidated organizations The total amount of unfulfilled obligations to pay statutory taxes and fees, accrued penalties for late payment of taxes and fees and penalties awarded for violation of tax laws, attributed to liquidated organizations

The above classification is quite detailed. However, it only applies to tax non-payments. The concept of tax debt differs from the concept of tax non-payments and, therefore, needs to develop its own characteristics and classification.

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 indicated classification features and the classification of tax debt in accordance with these features are given in Table. 2.

table 2

Classification of tax debt of organizations

The attribute underlying the classification Type of tax debt

1. The nature of the debt - normal (institutional); - unjustified; - delayed (installed); - suspended for collection; - overdue; - uncollectible

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

Tax debt can arise for various reasons, both dependent and beyond the control of the taxpayer.

Let us describe in more detail these types of tax debts in accordance with the proposed classification features.

Normal (institutional or temporary) debt arises as a result of shortcomings in the used system of payments for goods and services between economic entities, in which cash are credited to the accounts of supplier organizations at a certain interval. As a result, there are temporary difficulties with the repayment of tax debts. This type of debt is usually repaid voluntarily by the taxpayers themselves or easily collected by the tax authorities.

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

Deferred tax debt is debt on taxes and fees, as well as accrued penalties and fines, the payment deadline for 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 at various levels, i.e. in cases where an economic entity is officially allowed to postpone the payment of tax payments to a later date.

The 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

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

An overdue tax debt arises as a result of the taxpayer’s intentional failure to fulfill tax obligations and evasion from repaying tax debts for a long time, including through settlements through third-party accounts, non-compliance with cash discipline and failure to submit to the servicing credit institution payment orders for 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 taking the necessary measures to collect the tax debt that has arisen from the taxpayer.

Uncollectible tax debt - a debt that cannot be collected due to certain circumstances (the death of a taxpayer, the impossibility of establishing its actual location, registration of a taxpayer under false documents, liquidation by way of 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 (fixed) arrears in payment of taxes and fees, accrued penalties and penalties of previous years are documented and confirmed both by the taxpayer and the tax authorities.

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

Relatively few publications are devoted to the classification of the causes of tax debts. The initial prerequisites for the formation of tax debts arose from the moment of price liberalization in Russia, which was one of the main reasons for the accumulation of tax debts of economic entities to the budgets of various levels in 1992-1993. It was during this period that working capital depreciated and the financial condition enterprises and organizations, as a result of which a significant number of them moved into the group of low profitability and unprofitable. According to experts, it was the low-profit and unprofitable enterprises that "stand 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 for an increase in cost inflation due to the high material intensity of products. In the current unfavorable conditions, many economic entities were forced to compensate for the growth of costs by 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 significant amendments to the 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 debt. According to Russian economists, before the start of the tax reform, the tax burden was about 45-60% of income, depending on the sectoral affiliation of an economic entity. This far exceeded the limit beyond which any sense of entrepreneurial activity is lost. Such a situation hinders expanded reproduction, in conditions of low efficiency of activity, it makes it difficult to pay off all emerging tax liabilities of enterprises.

The low efficiency of the judicial system contributed to the growth of non-payments. It should be noted that most 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 taken in rare cases), which is explained, firstly,

heavy workload of arbitration courts; secondly, the relatively low qualification 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 that oversees the implementation of legislation Russian Federation.

Another reason for the growth of tax debt 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 differs from theory.

Most economic entities undergoing bankruptcy procedures have significant debt to the state, and this procedure is theoretically the last opportunity for the tax authorities to recover unpaid or partially unpaid payments to the state budget and social non-budgetary funds. However, in practice, the bankruptcy procedure turns out to be the least effective measure for collecting (repaying) tax debts.

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

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

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

Now consider in more detail.

1. Macroeconomic reasons. Undoubtedly, the main among them is the long-term decline in production in the country, caused, first of all, by the discrepancy between the competition of imported goods, which 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 effective demand for domestic products. Currently, many businesses, even if they want to pay taxes, cannot do so due to huge receivables. The main prerequisite for this is the failure of many financial institutions to comply with the rules established by banking laws.

3. An important role in the emergence of the crisis of tax payments has been and is played by economic and legal reasons. At present, the collected taxes amount to about a third of the gross domestic product (hereinafter referred to as GDP). At the same time, as expert calculations show, in other countries with economies in transition, this figure is approximately 26-27% of GDP. If we take into account that this third falls mainly on conscientious taxpayers, then the pressure on enterprises that pay taxes accurately is simply enormous. On the other hand, in Russia there are a lot of market entities that evade taxes into the shadow sector using various methods of hiding financial resources. At the same time, the existing legislation does not give the bodies of control and collection of effective levers to ensure a more complete collection of taxes, and the legal liability for tax evasion far from corresponds to the social danger of such crimes.

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

It must be admitted that the state authorities and administrations at all levels were unable to respond promptly and adequately to the rapid growth of tax non-payments and take effective measures to curb it. And only when the debt on taxes and other obligatory payments to the budget and state non-budgetary funds assumed an alarming scale and began to have a tangible negative impact on almost all spheres of life in our society, elements of the mechanism for eliminating arrears began to gradually form, interdepartmental relations were established, and the regulatory framework improved. , accumulate and analyze the experience of this work.

legal -»»

Reasons for the formation of tax debt

political

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

Imperfection and inconsistency of tax legislation,

Imperfection of the institution of bankruptcy, etc.

institutional

Insufficient efficiency 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 debts

Lack of tgrol on the part of banking institutions for 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 government in solving the problem of tax debt, etc.

general social

Low level of well-being of the population

Low cost of living

Low wages, unemployment - insufficient level of social support for 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 forged documents) or without registration engaged in entrepreneurial

activities, etc.

Internal

subjective-psychological

Low tax culture predisposition of a significant part of payers to evade taxes to the budget and payments to non-budgetary funds

organizational *

Erroneous own financial policy of the enterprise deliberately dishonest financial policy of the enterprise associated with the concealment by the enterprise or its

managers (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 debt according to T.A. Aushev

Reasons for the formation of tax debt

macroeconomic

Psychological-eco]

Economic and legal nature

state authorities and administrations at all levels were unable to respond promptly and adequately to the rapid growth of tax non-payments and take effective measures

Organizational and managerial nature

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

Having considered the classifications of the formation of tax debt, it can be noted that tax debt has a negative impact on the financial and economic results of enterprises and organizations.

To solve the problem of tax debt, some enterprises involve front (one-day firms) and intermediary organizations for settlements, bypassing current accounts and avoiding taxation, repeatedly redirecting payments through firms located in different regions, in order to give these operations 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;

False exports and capital flight;

The shortfall in tax payments to the budget, as a result of which an additional issue of state banknotes is required, which, in turn, leads to a new surge in inflation, forces the state to increase the tax burden, reduce spending on unprofitable, 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 the 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 non-payments, since they affect the interests of almost every citizen. Employees of underpaid enterprises with tax debts become hostages of the current situation, a kind of industry creditors. If there are arrears in payments to the budget, it becomes increasingly difficult for the taxpayer to pay on time and in full wages to their employees. At the same time, the tax authorities may initiate enforcement proceedings through the judicial service.

bailiffs, which entails the collection of taxes and fees at the expense of available funds at the cash desk, on the current account and at the expense of property 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 late payment of tax on time began to be compensated by the repayment of tax debt in the form of full compensation for damage suffered by the state as a result of late payment of tax, as well as in the form of an additional payment - penalties as compensation for losses of the state treasury for late payments. The variety of causes of tax debt requires an integrated approach to their elimination, taking into account the improvement of the entire tax system. The most effective measure for collecting tax debts can be a change in tax legislation in terms of its forced collection from the founders, and in their absence, from the directors of enterprises at the expense of property (including personal) owned by them by right of ownership and their next of kin.

Literature

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

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

Zubov V.M. From non-payments to development. - M: Economics, 1999. - From 13-23.

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

In contrast to the arrears, the debt reflects the amount of tax and duty not paid to the budget system within the time limits established by tax legislation, without taking into account their changes. Indebtedness on taxes and fees includes, in addition to arrears, restructured debt, suspended payments and amounts of taxes for which the payment deadline has been changed.

The tax debt formed in connection with the change in the deadline for the fulfillment of the tax obligation is the amount of unpaid taxes, 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.

Tax debt is created under the influence of a number of different factors that at different times and to varying degrees affect its value. In the economic literature, the general factors influencing the formation of tax debts have been studied in the most detail, but there are also a number of specific factors. An analysis of the reasons for the formation of tax debt makes it possible to develop effective ways to reduce it and outline measures to stabilize the situation.

In addition to tax amounts not paid on time, tax debts also include penalties accrued on the amount of unpaid tax for each day of delay in payment. Penalties should be considered as additional payments designed to compensate for the losses of the state budget as a result of the shortfall in tax amounts received on time in the event of a delay in tax payment. This category of payments is regulated by Art. 75 of the Tax Code of the Russian Federation.

In addition, there is such a category of tax debt as tax sanctions (fines), which can be assessed to the taxpayer based on the results of a tax audit for violation of the norms of the legislation on taxes and fees or for violation of the norms related to the state registration of organizations and individual entrepreneurs.

Based on the above definitions, the following conclusions can be drawn:

1. Tax debt reduces revenues to the revenue side of budgets of different levels. Enterprises with shortfalls in financial difficulties primarily prefer to pay off their debts to suppliers and contractors, rather than to the budget and off-budget funds, which leads to a reduction in the expenditure side of the budget, underfunding of adopted programs, events, government orders.

2. Tax debt has a negative impact on the financial and economic performance of organizations. The influence of this factor varies depending on the duration, nature and volume of debt, as well as its association with other forms of debt (for example, debt to suppliers and contractors). In cases of temporary difficulties in paying off debts, an economic entity, as a rule, independently finds ways to fulfill its obligations to the budget.

3. The presence of long-term and voluminous tax debt significantly reduces the investment opportunities of enterprises. The tax debt hinders the necessary modernization of production and the implementation of the economic growth strategy, the implementation investment projects, increases the likelihood of investment risks and reduces investment attractiveness objects.

Thus, the composition of the tax debt on taxes, which includes the arrears, including the amounts of deferred and installment payments, as well as the amounts of payments temporarily suspended for collection, fully reflects the economic content of the tax debt.

An important direction in the study of tax debt is the consideration of debt collection from the point of view of taxation costs of both tax authorities (employee labor costs, maintenance costs, etc.) and taxpayers (for example, penalties, tax penalties, claim costs in resolving disputes with tax authorities, etc.).

Source: G.P. Komarova, A.V. Tsydypova, G.M. Kasatkina OBLIGATION TO PAY TAXES AND FEES AND ITS PERFORMANCE // Trends and problems in the Russian economy: theoretical and practical aspects [Electronic resource]: materials of Vseros. scientific-practical. Conf., March 23, 2017 / ed. S.A. Kurgan. - Irkutsk: Publishing House of BSU, 2017. - 293 p. Determination of arrears Causes of tax debt What is a tax liability Analysis of on-site and cameral tax audits in Russia Revenues to the Russian budget from VAT in 2004-2014 Volume of VAT tax deductions in Russia in 2006-2015 VAT deductions related to export (dynamics for 2006-2014)

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The concept of tax debt

Let's start with the fact that one of the obligations of the taxpayer is the timely and full payment of taxes and other obligatory payments to the budget in the manner and within the time limits established by law. In this case, the taxpayer has the right to fulfill the tax obligation ahead of schedule. And in case of non-payment on time, i.e. if the taxpayer fails to fulfill tax obligations, a tax debt is formed in the personal account, which consists of tax, penalties and fines.

In turn, the state represented by the tax authorities, in accordance with Art. 20 of the Tax Code are obliged to apply methods to ensure the fulfillment of the tax obligation and collect the tax debt of the taxpayer forcibly in accordance with the tax legislation.

All these methods of security and measures for the enforcement of tax arrears are applied on the basis of a notification sent to the taxpayer. In a word, all these actions regarding the collection of tax debts are carried out through the delivery of a notice “on the repayment of tax debts”.

From the standpoint of tax administration, tax debt has a rather complex structure.

Tax debt should be interpreted as the total amount of unfulfilled obligations to pay statutory taxes and fees, accrued penalties for late payment of taxes and fees, and penalties awarded for violation of tax laws, expressed in monetary terms. In the analytical accounting of the tax authorities, the tax debt acts as the sum of debts on tax payments to the budget and debts to the budget on penalties and tax sanctions. Arrears (tax arrears) - calculated, accrued and unpaid amounts of taxes and other obligatory payments to the budget, including advance and (or) current payments on them, with the exception of amounts reflected in the notification of the results of a tax audit during the appeal period in accordance with the procedure established by the legislation of the Republic of Kazakhstan in the contested part.

Classify tax debt according to the following two classification criteria:

* the nature of the tax debt;
* type of tax debt with the allocation of tax payments.

The indicated classification features and the classification of tax debt in accordance with these features are given in the table.

Table 1. Classification of tax debt of organizations

Normal (institutional or temporary) debt arises as a result of shortcomings in the system of payments for goods and services used between economic entities, in which funds are credited to the accounts of supplier organizations at a certain interval. As a result, there are temporary difficulties with the repayment of tax debts. This type of debt is usually repaid voluntarily by the taxpayers themselves or easily collected by the tax authorities.

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

Deferred tax debt is a debt on taxes and fees, as well as accrued penalties and fines, the payment deadline for which has been changed in accordance with the Tax Code of the Republic of Kazakhstan, government regulations, as well as by decisions of financial authorities at various levels, i.e. in those cases when an economic entity is officially allowed to postpone the payment of tax payments to a later date.

Tax debts suspended for collection arise in accordance with the current legislation of the Republic of Kazakhstan in connection with the introduction of external management, the opening of bankruptcy proceedings, the seizure by tax authorities or bailiffs, as well as other decisions.

An overdue tax debt arises as a result of the taxpayer’s intentional failure to fulfill tax obligations and evasion from repaying tax debts for a long time, including through settlements through third-party accounts, non-compliance with cash discipline and failure to submit payment orders to the servicing credit institution for the 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 taking the necessary measures to collect the tax debt that has arisen from the taxpayer.

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

Introduction 3

1. The concept of tax arrears 4

1.1. The procedure for writing off bad arrears on taxes and fees 13

2. Tax arrears analysis of causes 16

2.1. Ways to reduce tax arrears 22

Conclusion 33

List of used literature 35

Introduction

Relevance: In all modern states, control over the collection of arrears on taxes and fees is the responsibility of special state bodies - tax services, whose organizational structures are significantly different. In most countries, the tax departments are included in the ministries of finance and have a hierarchical structure according to the territorial-administrative basis.

Since 1991, tax authorities in Russia have been a single centralized system, separated from financial authorities and having their own structure, which includes:

the federal executive body is the Ministry of the Russian Federation for Taxes and Duties.

· Departments of the Ministry of Taxation of Russia for the subjects of the Federation and interregional inspections of the Ministry of Taxation of Russia, directly subordinate to the Ministry of Taxation of Russia.

· Inspections of the Ministry of Taxes of Russia for districts, districts in cities, cities without district division, as well as inspections of the Ministry of Taxes of Russia at the inter-district level with direct subordination to the departments of the Ministry of Taxes of Russia in the subjects of the Federation.

The unity of the system of tax authorities is ensured by the fact that the functions of control over the collection of arrears on taxes and fees on the territory of the Russian Federation are performed by the bodies of the Ministry of Taxation of Russia.

aim term paper is a study of the theoretical foundations of the organization of the collection of arrears in taxes and fees.

To achieve this goal, it is necessary to solve a number of tasks:

To study the theoretical foundations of the concept of arrears in taxes and fees

Investigate the causes of arrears in taxes and fees

The object of the study is arrears in taxes and fees. The subject of research is taxes.

1. The concept of tax arrears

The obligation to pay a tax (fee) is the main constitutional obligation of persons acting in tax legal relations as taxpayers or payers of fees. The special significance of this fiscal obligation is confirmed by its direct consolidation in the Constitution of the Russian Federation. In Art. 57 of the Constitution, in particular, states: "Everyone is obliged to pay legally established taxes and fees" 1 .

A legal analysis of this constitutional provision allows us to draw the following conclusion about the content of the duty in question.

At the same time, it should be remembered that not every tax established and introduced in a particular territory according to the will of the state or territorial-administrative formation (for example, a subject of the Russian Federation or a municipality) expressed in the relevant act gives rise to the persons indicated in it as taxpayers obligation to pay such tax.

The most important criterion here is the legality of establishing such a new tax or fee. Back in 1997, in one of his decisions, officially explaining the content of Art. 57 of the Constitution of the Russian Federation, the Constitutional Court of the Russian Federation noted that "a tax or fee can be considered legally established only if the law fixes the essential elements of the tax obligation, that is, it is possible to establish a tax only by directly listing the essential elements of the tax obligation in the tax law" . 2

As is known from the theory of law, law-making activities must always be legal in two aspects:

a) according to its order, process;

b) according to its result - a changed or newly established legal norm. 3

Regarding law-making activities in the field of regulation of tax relations, in correspondence with the above legal position of the Constitutional Court of the Russian Federation, this rule means that regulatory legal acts on taxes and fees must:

a) be adopted and put into effect by the appropriate person (legislator, lawmaker) in due process of law;

b) outwardly comply with the existing public legal order in the field of taxation, not enter into legal confrontation (conflict) with already existing norms, but internally (in terms of its content and structure) meet the requirements for the perfection of legal technique for such acts.

Therefore, the constitutional principle of paying only legally established taxes is developed in paragraph 1 of Art. 17 of the Tax Code of the Russian Federation.

The specified paragraph lists the elements of taxation, in determining which, in the aggregate, the tax can be considered established by the legislator.

These provisions of Art. 17 of the Tax Code of the Russian Federation correspond to the basic principles of tax law - the principle of legality and certainty of tax liability. These principles, in particular, have found their consolidation in the provisions of paragraph 6 of Art. 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 paragraph 5 of Art. 3 of the Tax Code of the Russian Federation, according to which "no one can be obliged to pay taxes and fees, as well as other contributions and payments that have the signs of taxes and fees established by the Tax Code of the Russian Federation, not provided for by the Tax Code of the Russian Federation or established in a different manner than this determined by the Tax Code of the Russian Federation.

The tax is considered established only if there is a legal fact of certainty of the tax obligation, that is, when the taxpayers and the following mandatory elements of taxation are determined in the aggregate:

1) object of taxation;

2) the tax base;

3) tax period;

4) tax rate;

5) the procedure for calculating the tax;

6) procedure and terms for tax payment.

When establishing fees, the following must be determined as mandatory elements: payers of fees; object of taxation; taxable base and tax rate.

The listed elements of taxation are usually referred to as essential or mandatory. However, there are additional (or optional) elements of the legal composition of the tax. So, in necessary cases, when establishing a tax, an act of legislation on taxes and fees may also provide for tax benefits and grounds for their use by the taxpayer.

Thus, if the legislator has not established or determined at least one of the listed mandatory elements of taxation, the tax should not be considered established and there is no obligation to pay it.

It should be noted that the provisions of Art. 17 of the Tax Code of the Russian Federation, the elements of taxation in the theory of tax law are also called "elements of the legal composition of the tax", which seems to us legally and economically more appropriate.

At the same time, other terms can be found in the literature that denote this concept, for example, “elements of the Tax Law”, “tax structure”, “elements of the tax” and even “tax anatomy”.

At the same time, some authors distinguish a wider range of similar elements of taxation. In particular, they additionally include such elements as the object of the tax, the scale of the tax, the unit of taxation, the reporting period, the procedure for offsetting and returning overcharged or overpaid tax amounts, the procedure for the forced collection of arrears and penalties, liability for non-payment of tax, the taxing entity .

The tax obligation to pay a specific tax or fee is established by an act of legislation on taxes and fees, containing tax and legal norms governing the procedure for collecting this tax. The fulfillment of such a duty is ensured by the force of state coercion carried out by the tax authorities, and, if necessary, by the bodies of the Ministry of Internal Affairs. For non-fulfillment of the obligation in question, the taxpayer is liable - up to and including criminal liability.

Taking into account the system-forming nature and importance of the obligation of taxpayers or payers of fees to participate in state expenditures, some authors briefly refer to the obligation to pay a tax (fee) by the general term "tax obligation". This is a narrow approach to defining the scope of the term "tax liability of a taxpayer or payer of fees".

Therefore, in order to avoid confusion, it should be remembered that the obligation in question is the main, constitutional, but not the only tax obligation of taxpayers and payers of fees.

Other obligations of these persons, provided, in particular, by the norms of Art. 23 of the Tax Code of the Russian Federation 4 are also tax in nature, as they arise from tax legal relations and are established by the current tax legislation.

Such obligations include, for example, the obligation to register with the tax authorities, if such a requirement is contained in the Tax Code of the Russian Federation; duty to lead in due course accounting of their income (expenses) and objects of taxation, if such an obligation is provided for by the legislation on taxes and fees; the obligation to submit to the tax authority at the place of registration in the prescribed manner tax returns for those taxes that they are obliged to pay, such an obligation is provided for by the legislation on taxes and fees, as well as financial statements in accordance with the Federal Law "On Accounting".

Of course, these obligations are in relation to the main constitutional obligation of taxpayers - payers of fees - the obligation to pay taxes (collection of a derivative and security nature.

Thus, the concept of "tax liability of a taxpayer or payer of fees" includes both the obligation to pay taxes (fees) and other obligations of these participants in tax legal relations established by tax legislation.

Terms of payment of taxes and fees are established in relation to each tax and fee. The deadlines for paying taxes and fees are determined by the calendar date or the expiration of a period of time calculated in years, quarters, months, weeks and days, as well as an indication of an event that must occur or occur, or an action that must be performed.

However, the tax payment deadline must be distinguished from the advance payment deadline. Advance tax payment is a method of paying tax, in which the amounts due to be paid to the budget are paid before the due date for tax payment.

The taxpayer must independently pay the tax on time, but has the right to fulfill the obligation to pay tax ahead of schedule. In case of non-payment or incomplete payment of the tax within the established period, the unpaid amount is considered to be an arrears, subject to collection in the manner prescribed by law.

The Tax Code of the Russian Federation enshrined the concept of arrears as the amount of a tax or fee not paid within the period established by the legislation on taxes and fees.

The entire course of the historical development of the institution of forced collection of tax arrears, penalties and tax sanctions, like the development of national tax systems as a whole, can be divided into three stages.

At the first stage, state formations did not have bodies that not only carried out the forced withdrawal of arrears and penalties, but also the collection of these duties from payers. The collection of taxes was given under the mutual responsibility of the community or city. The union of mutual responsibility, on the one hand, guaranteed the payment of the required amount to the state, and on the other hand, allowed the public union to use this mechanism to protect against administrative interference in its internal affairs, which was of great importance in the absence of legal guarantees.

This mechanism of tax collection and debt collection was not very effective. On the territory of modern Europe, “many city letters of those times testify to a condescending attitude towards the fulfillment of tax obligations, in other words, they looked through their fingers at violations of tax discipline.”

The second stage is characterized by the fact that state institutions are being created that take on some of the functions of public entities.

Now each taxpayer is personally responsible for paying the tax. At the same time, the state delegates the function of direct tax collection and debt collection to private entrepreneurs, who immediately pay the entire amount of tax to the treasury, subsequently recovering it from the carriers of this very tax with appropriate interest. According to I.Kh. Ozerov, such a system of collecting taxes and collecting arrears is due to the impotence of the state, because with its bodies it still cannot reach the taxpayer.

The described "farming" system of collecting taxes and collecting arrears could not do without excessive extortion and harassment, because the state itself was not able to sufficiently control the activities of tax-farmers. For example, in France there was a period when property was seized on a daily basis, and it was sold because people who had no bread did not buy the prescribed amount of salt.

In Byzantium, if the land was not cultivated due to the sudden death of the owner or his flight from the tax collector, then the entire community was obliged to compensate for the tax arrears. Forcibly, the administration transferred this plot to the neighbors or relatives of its owner, who received the right to use the land in order to generate income. Those who were unable to pay taxes were subjected to corporal punishment and tied by the hands to large trees visible from afar. When another, more wealthy gentleman made an advance payment for a free peasant, the real dependence quickly turned into a personal one.

The property of the peasant, in proportion to his debt, passed into the hands of the creditor, and the peasant himself turned from a free man into a subject of this master.

During the medieval crusades, one of the ways to deal with those who did not want to pay the special tax intended for organizing these missions was to excommunicate and defrock rebellious priests.

Speaking about the shortcomings of the farming system, N.I. Turgenev noted that “the tax farmer does not look at anything else, as soon as he gets the proper amount of money, not worrying about whether the person who gives him the last today can be able to pay tax later. If the government collects tax revenue through its officials, then for its own benefit, it must deal with faulty payers much more philanthropicly than tax-farmers, knowing that if the subject is ruined from the tax today, then tomorrow he will not pay him anything.

Similar arguments are also found in the works of the prominent French economist J. B. Say, who believed that the interests of the tax farmer are more likely to be ruined than wealthy.

Apparently for these reasons, in itself, belonging to the caste of persons involved in collecting taxes or collecting arrears and tax sanctions, in those distant times, along with material benefits, inevitably promised national contempt and was often associated with danger to life. A vivid evidence of this is the chronicle of the reign of King Theodoric, which has been preserved to this day, which is dated by historians to 604 AD. e. and attributed to a certain Fredegar.

Speaking about one of the powerful people of the Frankish state, majordomo Bertoald, who for a number of reasons became the sworn enemy of Queen Brunnhilde, the author pointed out: “In order for Bertoald to find his death faster, he was sent to the regions and cities on an assignment ... to collect taxes.”

The third stage in the development of the tax system is associated with the emergence of special bodies and bureaucracy involved not only in assessment (calculation), but also in the collection of taxes, collection of arrears and penalties. Thus, in Germany, since 1421, the office of the tax procurator was created at the royal court, which can be considered the predecessor of the current federal prosecutor's office. The tax procurator conducted numerous proceedings against those representatives of the parts of the empire who turned out to be tax debtors.

In France, Prussia and some other states of the "Old World", the collection of arrears, interest and fines fell within the competence of the Ministry of Finance, as well as departments and departments subordinate to it.

Coercive means consisted in multiplying the due amount by a few percent, in the sale of household utensils or livestock, in prison, or in the fact that a military post was set up for a faulty payer. If after 10 days the taxes were still not paid, then everything in the house of the faulty payer was sold at public auction.

Thus, in conclusion, a number of the most significant conclusions can be drawn.

Unless otherwise provided by tax legislation, following the constitutional norm that “everyone is obliged to pay legally established taxes and fees”, the taxpayer is obliged to independently fulfill the obligation to pay tax.

The Tax Code of the Russian Federation 5 fixed the concept of arrears as the amount of a tax or fee not paid within the period established by the legislation on taxes and fees.

1.1. The procedure for writing off bad arrears on taxes and fees

Clause 1 of Decree of the Government of the Russian Federation No. 100 dated February 12, 2001 established the grounds for declaring arrears and debts on penalties for federal taxes and dues, as well as arrears on insurance premiums to state social non-budgetary funds, credited to organizations as of January 1, 2001, accrued penalties and fines

They include:

a) liquidation of the organization in accordance with the legislation of the Russian Federation;

b) declaring an individual entrepreneur bankrupt in accordance with the Federal Law "On Insolvency (Bankruptcy)" - in terms of the debt not repaid due to the insufficiency of the debtor's property;

c) the death or declaration by the court of a natural person as dead - for all taxes and fees, and in terms of property taxes - in an amount exceeding the value of his hereditary property, or in the event of the transfer of inheritance to the state.

According to paragraph 1 of Article 59 of the Tax Code of the Russian Federation, arrears attributed to individual taxpayers, payers of fees and tax agents, the collection of which turned out to be impossible due to economic, social or legal reasons, is recognized as uncollectible and written off in the manner established:

- for federal taxes and fees - by the Government of the Russian Federation;

- for regional and local taxes and fees - by the executive bodies of the constituent entities of the Russian Federation and local self-government, respectively.

The obligation to pay a tax (fee) terminates upon the occurrence of at least one of the following legal facts:

1) payment of a tax (fee) by a taxpayer or a payer of a fee;

2) death of the taxpayer or recognition of his death in the manner prescribed by civil law;

3) liquidation of a taxpaying organization after the liquidation commission has carried out all settlements with budgets (extra-budgetary funds);

4) the occurrence of other circumstances with which the legislation connects the termination of the obligation to pay this tax and fee (clause 3, article 44 of the Tax Code of the Russian Federation). 6

Let us briefly consider these grounds for terminating the obligation to pay a tax (fee).

The payment of a tax (fee) is the timely and full fulfillment by the taxpayer (payer of the fee) of his tax obligation by transferring the amount of tax calculated in accordance with the established procedure to the appropriate budget.

As a general rule, in the event of the death of a taxpayer who is an individual, or the recognition of such a person as dead, his tax liability ceases. However, there is an exception to this general rule: the debt on property taxes of a deceased person or a person recognized as deceased is repaid within the value of the inherited property.

The liquidation of an organization is also one of the grounds for terminating the fiscal obligations of a liquidated legal entity. These obligations shall terminate after the liquidation commission has made all settlements with budgets (off-budget funds) at the expense of the remaining funds, including those received from the sale of its property. In addition, in Art. 49 of the Tax Code of the Russian Federation states that in case of incomplete repayment of debt at the expense of the property of the organization itself, the remaining debt must be repaid by the founders (participants) of this organization.

Among other circumstances (legal facts), with the occurrence of which the legislation relates the termination of the obligation to pay taxes and fees, in particular, include:

a) withholding the amount of tax (fee) by a tax agent (the legal procedure for such withholding is provided for in Article 24 of the Tax Code of the Russian Federation);

b) payment of tax for the taxpayer by the guarantor (Article 74 of the Tax Code of the Russian Federation);

c) the collection of a tax (duty) by a tax authority in an indisputable manner of funds from a taxpayer's bank account if there are sufficient funds in the account (Article 46 of the Tax Code of the Russian Federation);

d) repayment of a tax liability by means of a tax authority (in relation to taxpayers - organizations or a tax agent - organization) or a court (in relation to an individual) foreclosure on the taxpayer's property (Article 47 and Article 48 of the Russian Federation);

e) fulfillment of the obligation to pay taxes (fees) of the reorganized legal entity by its successor (Article 50 of the Tax Code of the Russian Federation);

f) fulfillment of the obligation to pay taxes and fees for an individual recognized by the court as missing, by a person authorized by the guardianship and guardianship body to manage the property of the taxpayer (Article 51 of the Tax Code of the Russian Federation);

g) writing off bad debts on taxes and fees (Article 59 of the NKRF);

h) repayment of the tax liability at the request of the taxpayer and by decision of the tax authority (in disputable cases - by decision of the court) by offsetting the appropriate amount for another overpaid or overcharged tax (clause 5, article 78, article 79 of the Tax Code of the Russian Federation).

2. Tax arrears analysis of causes

Tax inspectors, having discovered a arrears in the company in the amount of more than 500,000 rubles, will certainly inform representatives of law enforcement agencies about this. And those, in turn, have the right to initiate a criminal case under Article 199 “Tax Evasion” of the Criminal Code

Under the law, not every arrears is recognized as a crime. The size of the tax debt is critical for initiating a criminal case. Part 1 of Article 199 of the Criminal Code of the Russian Federation provides for liability for non-payment of taxes on a large scale, and part 2 of the same article - on an especially large scale.

The size of a large arrears is more than 500,000 rubles, provided that the underpayment exceeds 10% of the amount of taxes due. So than larger firm, the greater should be the debt to the state necessary to initiate a criminal case.

If the amount of arrears exceeds 1,500,000 rubles, the percentage of unpaid and due taxes will lose its value.

An especially large arrears is understood as an arrears, the amount of which is more than 2,500,000 rubles (with a 20% non-payment) or more than 7,500,000 rubles (regardless of the percentage of underpaid funds and the total amount of taxes).

Please note: arrears are calculated only for three consecutive financial years.

Criminal methods of tax evasion

The law establishes an exhaustive list of criminal methods of tax evasion. Here he is:

the company did not submit a tax declaration or other mandatory documents to the inspection;

These documents contain false information.

The obligation to submit “other documents” to the inspection should be established by federal tax legislation. If the accountant has not complied with the requirement stipulated, for example, by the Decree of the President of the Russian Federation or the Government Decree, he does not face criminal liability.

Keep in mind: if a company submitted reliable reports to the inspection, but did not transfer taxes (regardless of the reasons), the investigator has no right to hold its management accountable under Article 199 of the Criminal Code of the Russian Federation.

Punishment for tax evasion

Russian legislation provides for the following penalties for tax evasion:

a fine in the amount of 100,000 to 300,000 rubles;

a fine in the amount of wages or other income of the convicted person for a period of one to two years;

arrest for a term of four to six months;

imprisonment for up to two years with or without deprivation of the right to hold certain positions or engage in certain activities for up to three years.

If the investigation revealed aggravating circumstances, then the punishment will be more severe, namely:

imprisonment for up to six years with simultaneous deprivation of the right to hold leadership positions for up to three years or without it;

a fine in the amount of 200,000 to 500,000 rubles;

a fine in the amount of the wage or other income of the convicted person for a period of one to three years.

This penalty applies in two cases:

if the crime is committed by prior agreement;

if the company has evaded paying taxes on an especially large scale.

Who is responsible

For tax evasion, the court holds its head or chief accountant criminally liable. They are responsible for the legality of all business transactions. This is stated in the resolution of the Plenum of the Supreme Court of the Russian Federation No. 64 of December 28, 2006.

In addition, a tax crime can be committed by people who actually performed the duties of a manager or chief accountant.

Other employees of the company may also be held criminally liable. For example, it can be employees who draw up primary accounting documents. The fact is that they can act as accomplices of this crime (part 5 of article 33 of the Criminal Code of the Russian Federation), that is, they can deliberately contribute to its commission.

If it is possible to prove that the head and the chief accountant acted by prior agreement, they will have to answer under Part 2 of Article 199 of the Criminal Code of the Russian Federation.

To confirm the fact of a preliminary agreement, the policemen must document that the chief accountant helped the director to hide income and was materially interested in this - that is, he participated in the distribution of unrecorded profits.

Example

Mikhail Kupin, General Director of Stroytrest LLC, concluded an agreement with DEZ for repair and construction work and received money from the customer. When the work was completed, he indicated in the cost certificates that he worked together with Millex LLC under a joint activity agreement. Stroytrest LLC transferred 4,000,000 rubles to this imaginary company. for alleged work done. Then the director cashed out the money. RUB 4,000,000 at the cash desk of Stroytrest LLC were not capitalized and were not indicated in the report submitted to the tax office.

The court acknowledged that Kupin acted by prior agreement with the chief accountant Pokrovskaya, because it was she who signed the payment orders, cash documents and tax returns, for which she received part of the unrecorded profit.

The court sentenced the former CEO to three years in prison general regime, and Pokrovskaya - to two years and six months conditionally with a probationary period of three years.

The court can only condemn the accountant if it is proved that the chief accountant committed a crime on his own initiative - for example, if there was a conflict with the head of the company, and the accountant intended to set him up, or if the accountant was guided by considerations of personal gain.

Features of the investigation

It is very difficult to establish that the manager or chief accountant used illegal tax reduction mechanisms. The Constitutional Court of the Russian Federation confirmed that the company can apply any tax minimization schemes that do not contradict the law (Decree of May 27, 2003 No. 9-P).

In addition, when proving the illegality of a particular scheme, prosecutors can only refer to the norms of tax legislation. Violation of other normative acts (instructions, orders, regulations, etc.) does not entail criminal liability.

Within the framework of criminal law, there are two forms of guilt: intent and negligence.

The Constitutional Court of the Russian Federation explained that if the head or chief accountant allowed underpayment of tax due to negligence, they cannot be held criminally liable (Decree of May 27, 2003 No. 9-P).

Carelessness can be careless or frivolous. If the accountant did not know that his actions could lead to non-payment of tax, it means that he acted carelessly.

Perhaps the accountant knew that he was committing a violation, but expected to prevent it. In this case, he is considered to have acted recklessly.

If the accountant or the head of the company was aware that they were hiding income in order not to pay taxes, but still continued to do so, then in this case their actions are regarded as intentional.

Saving our reputation by following the code

An accountant can correct his mistake without damaging the reputation of a conscientious taxpayer under two conditions. They can be found in the Tax Code (subclause 4, clause 1, article 81): 7

- the amended tax return is submitted to the inspectorate before the moment when it became known that the inspector found errors, - before the delivery of the decision on the audit or the audit report;

- prior to the submission of the “clarification”, the missing amount of tax and the corresponding penalties were paid.

The question arises: in order to avoid liability for incomplete payment of tax (Article 122 of the Tax Code of the Russian Federation), is it necessary to pay both the amount of the arrears and the amount of the penalty before submitting the “clarification”, which shows the arrears independently identified? Most often, payers believe that as soon as they pay the identified arrears, they will be insured against fines and penalties. Alas! There is an absolute alliance of tax inspectors with arbitration judges against the taxpayer. The Presidium of the Supreme Arbitration Court once again confirmed its unshakable solidarity with the tax service in its decision No. 3226/07 dated July 24, 2007: there will be no liability if both tax and penalties were paid before the “clarification” was filed. Although the July letter of the Supreme Arbitration Court of the Russian Federation pleased taxpayers: self-identified arrears and its voluntary payment are two mitigating circumstances, and if you have at least one of them, then your fine will be reduced at least twice (clause 1, article 112 of the Tax Code of the Russian Federation ).

The inspectorate cannot independently cancel or change the decision, therefore, if a taxpayer comes with an application for a reduction in the fine to his tax inspectorate, he is refused. The procedure for applying to the tax authority to reduce additionally assessed fines is not prescribed in the legislation. In order for the taxpayer to reduce the fine, he used to go to court. Since last year, the situation has improved: not only arbitration judges, but also a higher tax authority can be asked to reduce the fine for any mitigating circumstances. And if you have a decision of an arbitration court or a higher tax authority, the tax service will meet you halfway.

It is difficult to say when it is better to declare to the inspection that you have extenuating circumstances. If you are fined as a result of a tax audit, this must be done at the stage of review of the audit materials. In any case, remember that neither the court nor the tax office will independently look for extenuating circumstances for you. The taxpayer must make a statement about their presence. There is no unified form for such a statement, so it is written in an arbitrary form.

What to do if there is a arrears

So, you have identified a tax arrears, the payment deadline for which has already expired. In this situation, you need to do the following:

1) urgently pay tax and penalties;

2) submit an amended declaration. However, when checking the revised declaration, the tax office may request documents confirming the legality of filing this declaration, and if you do not submit them, a fine will be charged.

2.1. Ways to reduce arrears on taxes and fees

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 regulatory legal acts adopted in accordance with it.

It follows from this that 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 most important factor in increasing the efficiency of the control work of the tax authorities is the improvement of the existing procedures for control checks.

An analysis of the economic literature showed that the necessary features of any effective system tax control are: 8

- the existence of an effective system for selecting taxpayers for conducting documentary audits, which makes it possible to choose the most optimal direction for using the limited human and material resources of the tax inspectorate, to achieve the maximum effectiveness of tax audits with the minimum effort and money spent on their conduct, by selecting such taxpayers for audits , detection probability tax violations which seem to have the greatest

- the use of effective forms, techniques and methods of tax audits, based both on the unified comprehensive standard procedure for organizing control audits developed by the tax department, and on a solid legislative basis that provides tax authorities with broad powers in the field of tax control to influence unscrupulous taxpayers;

– use of a system for evaluating the work of tax inspectors, which makes it possible to objectively take into account the results of the activities of each of them, to effectively distribute the workload in planning control work.

The improvement of each of these elements will improve the organization of tax control.

The problem of rational selection of taxpayers for control audits is of particular importance in the context of massive violations of tax legislation, typical for modern stage economic development of Russia.

The selection system that we talked about above was developed by the central office of the Ministry of Taxes and Taxes of Russia, taking into account world experience. Such a system is most effective, since it uses two methods of selecting taxpayers for documentary audits: random and special selection, which allows the most complete coverage of taxpayers by documentary audits, ensures the prevention of tax offenses due to the suddenness and unforeseen control audits, as well as conducting a targeted sample of taxpayers, which have the highest probability of detecting tax violations.

The primary task of the tax authorities is the continuous improvement of the forms and methods of tax control.

The most promising is the continued increase in the number of inspections of compliance with tax laws. Their effectiveness is very high, therefore, further continuation of this activity may lead to an increase in revenues from such inspections.

Also, one of the most effective forms of tax control is the re-inspection of enterprises that have allowed the concealment of taxes on a large scale within a year from the moment of such concealment. Such re-inspections make it possible to control the performance of enterprises according to the act of the previous inspection, as well as the reliability of current accounting. Inspections of such taxpayers should become mandatory in the future.

As practice shows, the use of cross-checks significantly increases the effectiveness of control, the essence of which is the departure of employees of tax inspection departments to the territory of another inspection.

Particularly relevant is the use of indirect methods for calculating the taxable base, the use of which can be of great benefit in the face of mass tax evasion, the complication of forms used by Russian taxpayers to hide objects of taxation.

As the analysis of the practice of control work of the tax authorities of Russia shows, the facts of tax evasion by taxpayers through ignorance of accounting, its conduct in violation of the established procedure, which make it impossible to determine the size of the taxable base, have now become widespread worldwide. The particular complexity of working with this category of payers is associated with the lack of effective mechanisms to combat such phenomena. Not having sufficient time and human resources necessary for the actual restoration of accounting, tax officials are forced to take the data declared in tax calculations and arising from accounting documentation as a basis for calculating the taxpayer's tax liabilities, even in cases where analysis of other available information gives reason to conclude that these documents are distorted.

The current legislation practically does not give the tax authorities the right to calculate the taxable base based on the use of any other information about taxpayers other than those contained in financial statements and tax returns. The right to use indirect methods for calculating tax liabilities does not apply if the taxpayer submits documents and information to the tax authority that are knowingly distorted.

As the analysis of foreign experience shows, the use of indirect methods is generally accepted in world practice.

The most indicative is the experience of applying such methods in Germany. The current German legislation directly authorizes the use of these methods, and the existing judicial practice in this country indicates that the courts unconditionally recognize evidence of the size of the taxable base based on the use of indirect methods of calculation.

The most common of these are the following:

- method of general comparison of property. The methodology for calculating taxable income by this method is divided into two parts:

a) accounting for changes in property status for the reporting period;

b) accounting for produced and personal consumption for the reporting period.

The amount of property gain, on the one hand, and production and personal consumption, on the other, are compared with the declared income for the reporting period. Based on the increase in property of unknown origin, it is concluded that it was the result of undeclared income for the reporting period.

- a method based on the analysis of inventories.

Using this method, it is possible to assess the reliability of the reported sales object with production costs.

In addition to these methods, some others are used. The expediency of legislative consolidation of these methods increases many times due to the difficulties of the current situation in the country with tax collection. And the first steps have already been taken in this direction. The tax authorities, taking into account world experience, made an appropriate proposal to the legislature, the solution to this issue would give the tax authorities an effective means of increasing tax revenues to the budget, as well as a powerful lever for strengthening tax discipline by stimulating taxpayers to ensure proper record keeping.

The main task of improving the forms and methods of tax control is to increase its efficiency. But this cannot be achieved without improving work with personnel. In this regard, I would like to express hope for the speedy improvement of the qualifications of tax officials. Such a measure will significantly increase the interest of tax inspectors in the results of their work, and in particular tax audits. At the same time, it is necessary to introduce a scoring system for the work of tax inspectors who carry out control checks.

The essence of the scoring, widely used in Germany, is as follows.

Depending on the category of each inspected enterprise - based on the classification into large, medium, small and small, as well as industry affiliation - a certain number of points is taken into account by the tax inspector. At the same time, for the reporting period, each tax inspector must score a certain minimum number of points. The number of points scored can serve as the basis for the conclusion about its official compliance.

In addition, the scoring standard can serve as the basis for drawing up inspection plans for the upcoming reporting period in terms of the most optimal distribution of the workload between individual inspectors.

To improve the forms of tax control, it is necessary to increase the legal literacy and awareness of taxpayers, including improving the quality of service, including by creating more comfortable conditions for taxpayers when they apply to the tax authority.

And the foundation for such relations between taxpayers and tax authorities has already been laid today: in all inspectorates, with the exception of small ones, which have yet to go through a reorganization period this year, specialized subdivisions of departments for working with taxpayers have been created, the main task of which is to provide services to taxpayers.

Inspections are actively introducing such a progressive form of work with taxpayers as service through operating rooms specially equipped for this purpose.

The task is set to create operating rooms in all inspectorates without exception. At the same time, creating halls alone is not enough. The management and inspections are constantly working to improve the skills of employees of departments of work with taxpayers, including classes with specialists in psychology to acquire skills to overcome conflict situations and create a friendly atmosphere when working with taxpayers.

Along with this, taxpayers should know and understand that the development of tax authorities also implies an increase in the efficiency of the performance of control functions. To this end, work is currently underway to accumulate electronic databases of comprehensive information about taxpayers, both legal entities and individuals, and to form a dossier of taxpayers. This will allow for a deeper in-house control and analysis of available information, on the basis of which a more balanced choice of objects for on-site tax audits.

Based on the foregoing, the following areas of development of the control activities of the tax authorities of the Russian Federation can be distinguished: 9

- creation of an automated data bank based on information resources of various departments in order to solve control and analytical tasks by tax authorities;

– development and implementation of an automated desk audit system to monitor compliance by taxpayers with the legislation of the Russian Federation on taxes and fees, select taxpayers for on-site tax audits, and assess potential amounts of additional charges;

– introduction of progressive methods for conducting on-site tax audits, development and implementation of automated systems for supporting on-site tax audits in order to analyze the state of the taxpayer's accounting and determine the most likely areas for committing tax offenses;

– improvement of the tax payment accounting system, the system of information interaction between tax authorities and federal treasury authorities for the exchange of electronic consolidated registers with electronic payment documents for transferring payments to budgets of all levels;

- development and implementation of a system for the formation in electronic form and submission to the tax authorities of declarations and other documents, as well as a system for their receipt and processing, accumulation of data on income and property of citizens, including for resolving social issues;

– development of a system for maintaining electronic accounting, processing, accumulation and transmission of data on invoices issued and received by taxpayers in order to use them during tax audits;

– improving the means and methods of working with the largest taxpayers, including organizations in the field of natural monopolies;

- increasing the efficiency of work on the collection of arrears;

- improving the methodology for determining the tax potential of the constituent entities of the Russian Federation using software tools, participating in planning the distribution of budget system revenues among the constituent entities of the Russian Federation based on the introduction of a tax passport of the constituent entity of the Russian Federation;

– creation in the tax authorities of an automated accounting system for organizations and individuals on the basis of information received by the tax authorities in accordance with the Tax Code of the Russian Federation;

- improving the structure and maintenance of the unified state register of taxpayers in order to ensure the completeness and accuracy of the information contained in it, prompt access to it in accordance with the established procedure;

- introduction into practice of progressive forms and methods of information and explanatory work with taxpayers using modern technical means;

– introduction of a “self-assessment” system, simplification of procedures for filling out and submitting declarations and other documents;

- development of a system of pre-trial proceedings in the tax authorities of contentious issues with taxpayers in order to reduce the number of their appeals to the courts;

– creation of a telecommunications network of the Ministry of the Russian Federation for taxes and fees for the exchange of confidential and open information;

– provision of tax authorities with new system software, development, implementation and maintenance of technical systems and software systems that provide information technology support for all aspects of tax administration;

– improvement of the organizational structures of the Russian tax authorities;

– development of standard technological processes in the implementation of tax administration at all levels, assessing the costs of implementing tax administration measures, taking into account their effectiveness;

– ensuring multi-level professional training of tax employees of various age groups and job categories of employees of tax authorities;

– introduction of new information and educational technologies into the process of training employees of tax authorities.

A special place in the system of improving the work of collecting arrears.

We offer all the grounds for collecting tax sanctions, like the grounds for collecting arrears and penalties, it is proposed to divide into two groups: substantive and procedural legal.

The material and legal grounds are the norm providing for responsibility and the actual fact of committing an offense. Moreover, the tax offenses in this study include only those that relate directly to the tax system.

Differences in tax and administrative liability, consisting in the subject of liability, the nature of the sanctions applied and the special procedural form of prosecution, from the point of view of the author, seem to be insignificant and therefore should not be considered as grounds for separating tax liability into an independent legal institution. Based on this premise, tax liability is recognized as a complex institution that combines the norms of various branches of law, which are aimed at protecting tax legal relations.

Touching upon the content of the articles providing for liability for committing tax offenses, we make specific proposals for improving the legislation, as well as the practice of its application.

In particular, in our opinion, it is necessary to point out the expediency of eliminating duplication of responsibility and merging Art. 116 and Art. 117 of the Tax Code of the Russian Federation into one legal norm; use for the calculation of sanctions under Art. 119 of the Tax Code of the Russian Federation not a specific declaration, but one that the taxpayer had to fill out based on the obligations to pay tax for the corresponding period; the imposition of the provisions of Art. 120 of the Tax Code of the Russian Federation of tax sanctions once, i.e. regardless of the number of taxes in the calculation of which gross violations were committed.

Among other remarks, a significant shortcoming of Art. 126 of the Tax Code of the Russian Federation, the lack of rules in the legislation on taxes and fees that not only determine the volume of submission of documents requested by the tax authority, but also link these volumes with the timing of such provision.

Against the general background of scattered, unsystematic and duplicative rules on liability for violations of the legislation of the Russian Federation on taxes and fees, the need for their systematization and unification within the framework of the Code of Administrative Offenses of the Russian Federation seems to the author to be more and more relevant, because, undoubtedly, it will allow uniform application of the relevant substantive and procedural norms.

The procedural and legal basis for the collection of tax sanctions is a complex set of legal facts: the decision of the head of the tax authority to bring the taxpayer (tax agent or other person) to tax liability, and in cases of collection of a fine from an individual who is not an individual entrepreneur, or the collection of fine amounts in excess of 5 thousand rubles from an individual entrepreneur and more than 50 thousand rubles from an organization - a court decision to satisfy the tax authority's demand.

Meanwhile, taking into account the low quality of tax control measures taken by the tax authorities and the decisions made on the basis of their results on additional charges and prosecution, the author considers it premature to adopt legislative initiatives to establish an indisputable (prejudicial) procedure for collecting tax sanctions.

Speaking about the procedure for collecting tax sanctions, we note the need to supplement the Tax Code of the Russian Federation with norms regulating the institution of “proposals for the voluntary payment of tax sanctions”, as well as allowing for amendments to the decision of the tax authority based on the results of a tax audit if there are reasonable objections of the audited person. Such novelties will not only contribute to the effectiveness of tax control, but could well be considered as guarantees of the fairness of fines imposed on the offender. ten

From the analysis of the current legislation, it follows that the specific methods of collecting fines, firstly, are identical to the methods of collecting arrears and penalties at the expense of other property of an organization or property of an individual, and secondly, there is nothing else than those provided for by the Federal Law "On Enforcement Proceedings". » enforcement measures.

Thus, the procedure for collecting tax sanctions cannot be considered in isolation from the legislation on enforcement proceedings, and the simultaneous existence of two, in fact, similar procedures for collecting fines (i.e. for committing tax offenses and administrative offenses in the field of taxes and fees) is not fully justified . This duality only misleads ordinary taxpayers and unreasonably increases the amount of regulatory material, and therefore must be eliminated.

In conclusion, I would like to note that no improvement in the forms will give positive results if the tax inspector does not constantly improve his knowledge in the field of taxation.

Conclusion

Thus, summing up, it is necessary to draw the following conclusions.

Tax control is a cumulative system of actions of tax and other state bodies to control the implementation by fiscally liable persons (primarily taxpayers, payers of fees, tax agents, credit organizations) of the norms of tax legislation, which is one of the stages of taxation.

As a stage of the taxation process, tax control conditionally follows the calculation and payment of tax (that is, the fulfillment by the taxpayer (payer of fees) of his main tax obligation - the obligation to pay a tax or fee).

The main form of tax control is field and cameral tax audits.

When carrying out actions to implement tax control, protocols are drawn up.

Control over the compliance of large expenses of individuals with their income is carried out according to the following methodology.

In advance, before the start of the test, a specific concept (goal) of the upcoming test is developed.

Taking into account a number of factors (the nature of the activity of an individual, the data of the materials of the previous audit, the presence of signals about violations of tax laws), as well as on the basis of the developed concept, a program for conducting a documentary audit is created and approved.

Usually, during documentary verification, the correctness is checked:

a) accounting for various types of income and expenses;

b) calculation of tax payments (VAT, excises, tax on property of individuals);

c) the use of benefits for all audited taxes;

d) determination of taxable profit and preparation of profit tax calculation.

The composition of the costs associated with the implementation of tax control is determined by the provisions of Ch. 17 of the Tax Code of the Russian Federation. The indicated costs associated with the implementation of tax control, as well as the proceedings on a tax offense case (initiated as a result of tax control measures).

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