UDC 336.02

ACTUAL PROBLEMS OF COLLECTING A TAX DEBT (ON THE EXAMPLE OF KURSK REGION)

Kosheleva Galina Ivanovna1, Trusova Natalya Sergeyevna2
1Southwest State University, Kursk, Student of the 5th course, Department of economic security and taxation
2Southwest State University, Kursk, Candidate of Economic Sciences, senior lecturer, Department of economic security and taxation

Abstract
In article problems of collecting a tax debt, the reason of emergence of a tax debt on macro are defined - and microlevel, methods of interaction of tax authorities and taxpayers regarding settlement of debt are offered.

Keywords: methods of settlement of debt., tax debt, the settled debt


Article reference:
Actual problems of collecting a tax debt (on the example of Kursk region) // Economics and innovations management. 2015. № 2 [Electronic journal]. URL: http://ekonomika.snauka.ru/en/2015/02/8322

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