UDC 336.2

EVOLUTION OF THE TAX ARREARS MANAGEMENT LEGAL REGULATION IN RUSSIA

Pushkarevа Maria Aleksandrovnа
Khabarovsk academy of economy and law
post-graduate student

Abstract
The article provides an overview of the evolution of the tax arrears management legal regulation in Russia that would provide additional source of financing and development of economy. A comparative analysis of the legislation governing the management of tax arrears from the date of establishment of the Russian tax system until present time is carried out. The analysis performed promotes theoretical comprehension of the problem of increasing the efficiency of the tax system and of the state economy development.

Keywords: evolution, legal regulation, source of financial resources, tax administration, tax arrears management


Article reference:
Evolution of the tax arrears management legal regulation in Russia // Economics and innovations management. 2013. № 5 [Electronic journal]. URL: http://ekonomika.snauka.ru/en/2013/05/2203

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