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In this research paper provides increasing and decreasing tax arrears has become quite relevant. In the periodicals, in the works of various scientists, the topic of the shortfall in tax payments is disclosed, various proposals are made to reduce tax arrears in such areas as tightening control over taxpayers, and making new proposals for the development of tax incentives. Concept of "tax debt" is the total amount of unfulfilled obligations to pay statutory taxes and fees, penalties for late payment of taxes and fees, and penalties awarded for violation of tax legislation, expressed in monetary terms.
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