Reasons for tax debt. The concept of tax debt and its difference from arrears. Reasons for tax debts.

21.05.2024

Of primary and fundamental importance for clarifying the essence of the concept of tax debt is the definition of the concepts of tax, arrears, tax debt, as well as the collection procedure arising from their content, including its recourse to the property of debtor organizations.

The Constitution of the Russian Federation establishes that “everyone is obliged to pay legally established taxes and fees.” The obligation to pay taxes, enshrined in the Constitution of the Russian Federation, applies to all taxpayers as an unconditional requirement of the state. The obligation to pay tax arises, changes and terminates in the presence of conditions established by the Tax Code of the Russian Federation or another act on taxes and fees. The obligation to pay a specific tax or fee is assigned to the taxpayer from the moment the circumstances established by the legislation on taxes and fees arise that provide for the payment of this tax or fee, and must be fulfilled within the period established by the tax legislation for each specific tax or, if there is such a desire, ahead of schedule. Failure to fulfill or improper fulfillment of the obligation to pay taxes within the period established by the legislation on taxes and fees leads to the formation of debt by the taxpayer to budgets of various levels and state extra-budgetary funds.

If we adhere to the position in which debt is equated to arrears, then it is not clear where to include deferred and installment payments, as well as payments suspended for collection. After all, deferred and installment payments, as well as payments for which collection is temporarily suspended, as well as arrears, are debts with the only difference, implying the possibility of collecting them at a later date. In this case, deferred and installment payments mean, first of all, debts on taxes from previous years, in respect of which the restructuring procedure was applied, and payments suspended for collection - the amount of taxes additionally accrued during tax audits and temporarily suspended for collection by decisions of judicial authorities .

Some researchers include in the concept of debt, in addition to arrears, penalties accrued for late payment of taxes, as well as the amount of unpaid fines (Fig. 1 (c)). This point of view is quite widespread, so it deserves detailed analysis.

A fine means a tax sanction for violating the laws on taxes and fees. In its economic essence, a fine acts not as a tax arrears, but as a measure of punishment for non-payment. A striking example of this can be fines imposed on officials of the organization (manager, chief accountant). These sanctions are personally related to the employees of the organization who are guilty of the crime.

Regarding the inclusion of penalties in tax arrears, a similar conclusion can be drawn as regarding fines. Penalty is recognized as an established amount of money that a taxpayer or payer of fees must pay in the event of payment of due amounts of taxes or fees later than the deadlines established by the legislation on taxes and fees. The penalty should be considered as an additional payment designed to compensate for losses to the state treasury as a result of shortfalls in receiving tax amounts on time in the event of a delay in tax payment. A significant point here is the definition of penalties as an additional payment and an indication of its compensatory properties.

In the statistical yearbook for 2004, in the part formed according to operational data of the Federal Tax Service of Russia and describing arrears of tax payments to the budgetary system of the Russian Federation, tax arrears are presented as the sum of arrears, deferred (deferred) payments and payments suspended for collection. Based on the same statistical data, it is impossible not to note the important economic significance of the indicators of deferred (installment) payments and payments suspended for collection in the overall structure of tax debt.

From the above diagram it can be seen that payments suspended for collection as a percentage (42%) of the total amount of tax debt are comparable to the indicator of tax arrears (43%). An important part of the total tax debt is made up of deferred (installment) payments (15%).

The above allows us to conclude that tax arrears are arrears increased by the amount of deferred and installment payments and payments for which collection is temporarily suspended. Thus, on the one hand, the concept of debt is much broader than the concept of arrears, and on the other hand, the amounts of penalties and fines for taxes and other obligatory payments closely related to the debt cannot be considered as its constituent elements.

To identify the place and significance of debt collection, including its application to property, in the tax collection system, it is advisable to analyze the dynamics of their growth in absolute value, as well as changes in the relationship between them. In our opinion, this can be most adequately assessed by the indicators of 2001-2004, which were characterized by relative stability, in contrast to the crisis periods that Russia experienced at the end of the last century.

In recent years, the country has seen a constant increase in tax collection and exceeding of planned budget revenues. So, according to the head of the Federal Tax Service of the Russian Federation A.E. Serdyukova, “in just 11 months of 2005, the budget system of the Russian Federation received 5.2 trillion. rubles, which is 31% higher than revenues for the same period in 2004.”

Among the main factors of this growth, one can highlight, first of all, an increase in world prices for energy resources and their production volumes, inflation, and strengthening of tax administration of the largest taxpayers. At the same time, the growth in tax revenues was accompanied not by an increase in the tax burden on each taxpayer, but by an expansion of the tax base (an increase in revenue and taxable profit) for all main categories of business entities. In turn, the volume of tax debt in recent years has stabilized at a certain level and is not progressing as much as in the 90s. had a stable upward trend.

When comparing the size of tax arrears and tax revenues to the budget system of the Russian Federation, one should highlight the recent process of reducing the share of tax arrears in the total volume of taxes collected. Thus, from 2001 to 2004, this figure consistently decreased by almost 7% percent. At the same time, from Fig. 4 it follows that this decrease is relative in nature, due, first of all, to an increase in tax revenues to the budget and is not associated with an absolute decrease in tax debt.

From all of the above, we can conclude that the organization’s debts associated with fines and accrued penalties should be considered not as elements of tax debt, but as actual debt for fines and penalties, respectively. Based on the results of the analysis, we can conclude that the structure of tax debt, which includes arrears and increased by the amount of deferred and installment payments, as well as the amount of payments temporarily suspended for collection, fully reflects the economic content of tax debt.

At the end of 2017, the debt of Russian taxpayers to the budget decreased significantly. However, the main mechanism for reducing it is the tightening of collection procedures, which often leads to the loss of business for the debtor company. At the same time, business development tasks require different work with tax debt, including simplification of procedures for its restructuring, as well as its write-off for a number of categories of taxpayers.

The Federal Tax Service summed up the results of its work in 2017, and identified an increase in budget revenues through tax administration as one of the most important results. According to M. Mishustin, in 2017, changes in tax administration (primarily the use of digital technologies - ASK VAT, online cash registers, product labeling systems) provided additional revenues amounting to about 400 billion rubles. This represents about a 25% increase in non-oil and gas tax revenues. The Federal Tax Service indicates that new tax administration procedures establish a more transparent tax environment and also reduce the shadow sector of the economy. However, the available data on tax arrears indicate a tightening of the practice of withdrawing funds from taxpayers who have incurred arrears in taxes and contributions, as well as the fact that, as before, too little attention is paid to preserving the business of taxpayers and developing the tax base.

Reduction of tax debt in 2017

As of the beginning of 2017, the total tax debt (including tax arrears, as well as penalties and fines) reached 1,379.7 billion rubles, which was 22.7% higher than the same figure at the beginning of 2016. However, during 2017 This debt has decreased sharply. Data from the Federal Tax Service as of January 1, 2018 show that the total debt for taxes, fees, penalties and sanctions amounted to only 789.3 billion rubles, which means a drop in the volume of debt by 42.8%. (see Fig. 1).

A similar situation was observed with arrears of insurance premiums, the administration of which was transferred to the Federal Tax Service from the beginning of 2017. At the beginning of 2017, the total debt on insurance premiums and related penalties and sanctions amounted to 564.6 billion rubles, and at the beginning of 2018 - already 289.5 billion rubles, which is equivalent to a decrease of 48.7% .

It should be noted that open data from the Federal Tax Service on tax debt contain only generalized information about it, and do not allow one to obtain detailed information either about the terms of the debt or about the categories of taxpayer-debtors. Moreover, from time to time the Federal Tax Service revises the composition and structure of these data, which makes it difficult to compare information on tax debts from different years. However, available data on debt settlement indicate that the main settlement mechanism is forced withdrawal of funds.

Mechanisms for settling tax debts

Despite the fact that in Russian legislation there are a number of tools potentially aimed at the gradual exit of a debtor organization from the “debt trap” without closing its business (such as the provision of deferments and installment plans, investment tax credit, debt restructuring), in reality their use remains the exception rather than the rule. For example, as of January 1, 2018, the volume of restructured debt on taxes, fees, penalties and sanctions (excluding insurance premiums) amounted to only 2.5 billion rubles, the volume of settlement agreements - 2.8 billion rubles, deferred or installment payments – 17.9 billion rubles. In total, this corresponds to 3.9% of the volume of arrears in taxes and fees on the same date.

There are two reasons why these debt settlement mechanisms are rarely used. Firstly, they are difficult to use. For example, procedures for introducing a deferment or installment plan for tax payments can be applied only in special cases (force majeure, delay in receiving budget funds, etc.). As a result, conscientious taxpayers cannot promptly use these mechanisms in the face of a deteriorating financial situation, leading, for example, to the impossibility of making advance tax payments. Secondly, in the context of a budget deficit and the establishment of strict plans to ensure the collection of taxes and fees, the possibilities for obtaining deferments and installment plans for paying taxes have been further reduced. This is evidenced, in particular, by reports that the provision of a deferment or installment plan for tax debt is an issue that is actually resolved at the level of the head of the relevant tax office.

As a result, the work of tax authorities with companies with tax debts is reduced to forced seizure - collection of debt by bailiffs, and if such collection is impossible - to the introduction of bankruptcy proceedings against the debtor. In recent years, in the structure of settled debts on taxes, fees, penalties and sanctions, more than 60-70% accounts for amounts suspended for collection due to the introduction of bankruptcy procedures, and another 20-30% - for amounts collected by bailiffs (see. Fig. 2).

It should be noted that in 2017, procedures for forced debt collection became more stringent. Thus, the reports of the Federal Tax Service indicate that in bankruptcy procedures the agency’s work is aimed at challenging the debtor’s property transactions, as well as holding “controlling and affiliated persons” accountable. Thus, the problems of repaying accumulated tax debt are transferred to other organizations or individuals associated with the debtor organization.

Tax debt is becoming a problem not only for the debtors themselves

In the current situation, an organization that has allowed a tax debt to arise has a high risk of falling into a “vicious circle” that does not allow it to restore its financial position. Thus, for organizations with tax debt, access to borrowed funds, which are already inaccessible to companies, is significantly difficult. The presence of tax debt closes the opportunity to participate in competitions and auctions held at the state and municipal level. In addition, current tax administration practices encourage organizations to refuse to work with counterparties who have tax debts. For example, a company’s expenses for purchasing products from a counterparty that has a tax debt may be considered “unjustified,” which will entail an increase in income tax, the impossibility of deducting part of the VAT, etc. As a result, debtor companies are practically unable to repay tax debt by increasing its business activity.

At the same time, the problem of tax debt of companies affects not only the debtors themselves. For companies that do not have tax debts, there is increasingly a need to check counterparties for debt. In addition, choosing a partner based on the principle of no debt to the budget in some cases may mean a suboptimal choice of supplier (with higher prices compared to the organization that allowed the debt to arise). In a number of cases, refusal to interact with companies that have tax debts leads to a distortion of the competitive situation in the market (including within the framework of open competitions and auctions, allowing participation only by companies without debt to the budget). Moreover, the restriction of business opportunities for debtor companies encourages them to move into the shadow sector of the economy. The negative consequences of this affect both the budget system, which is deprived of part of the revenue from new taxes and must incur additional costs to ensure the forced collection of debt, and on companies that do not have tax debts, which are forced to enter into price competition with representatives of the shadow sector.

Areas of work with tax debt

Business development tasks require a revision of the existing approach to working with tax debt.

First of all, it is necessary to simplify and expand the practice of using tools aimed at gradually repaying tax debts of organizations, individual entrepreneurs and individuals, such as restructuring tax debts, providing deferrals or installment plans for debt repayment, and providing an investment tax credit. Changes to these mechanisms should be aimed at ensuring that taxpayers are able to use them promptly without being subject to restrictions on doing business.

Along with this, it is necessary to continue the work to write off part of the tax debt planned for 2018, extending it not only to individuals, but also to organizations. In the current situation, writing off part of the tax debt of organizations that conscientiously fulfilled their tax obligations in favorable macroeconomic conditions, but failed to fulfill them during the crisis period, will have a positive impact on the competitive situation in many markets and will be one of the factors supporting business.

At the same time, in order to avoid incentives for unscrupulous taxpayers, as well as a “disincentive effect” for companies that do not have debts on taxes and fees, it is necessary to establish clear criteria for both types of debt and taxpayers who may qualify for partial or complete debt write-off. For categories and types of debt defined in this way, it is necessary to ensure “automatic” write-off (including both the unresolved debt on taxes and fees, as well as penalties and tax sanctions), as well as the “automatic” termination of forced collection procedures and competitive procedures related to collection such debt. It is also necessary to study the issue of creating a “favored treatment” for companies that do not have tax debts. Such a regime, in particular, may include the possibility of applying the application procedure for VAT refunds for organizations with different volumes of operations, simplifying the receipt of tax deferrals, installment plans and investment tax credits, reducing fines for companies depending on the amount of taxes and contributions previously paid by them, etc. .

In addition, it is necessary to ensure regular open publication of data reflecting the structure of tax debt of organizations, individuals and individual entrepreneurs according to the timing of this debt, as well as data on its accumulation and repayment in the context of the main types of taxes, fees, and insurance premiums. Open access to such data will allow an independent assessment of which organizations will receive the greatest incentives for development if their tax debt is written off, and what contribution this will make to the development of companies, the regional economy and the country as a whole.

Concept of tax debt

Let's start with the fact that one of the taxpayer's obligations 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. At the same time, 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, according to Art. 20 of the Tax Code are required to apply methods to ensure the fulfillment of tax obligations and to collect the tax debt of the taxpayer forcibly in accordance with tax legislation.

All these methods of ensuring and measures of forced collection of tax debts 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 by delivering a notice “on the repayment of tax debts”.

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

Tax debt should be interpreted as the total volume of unfulfilled obligations to pay legally established taxes and fees, accrued penalties for late payment of taxes and fees, and awarded penalties for violation of tax laws, expressed in monetary form. In the analytical accounting of tax authorities, tax debt acts as the sum of debt for tax payments to the budget and debt to the budget for penalties and tax sanctions. Arrears (tax debt) - 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 notice of the results of a tax audit during the appeal period in the manner established by the legislation of the Republic of Kazakhstan in the appealed part.

Classify tax debt according to the following two classification criteria:

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

The specified classification characteristics and the classification of tax debt in accordance with these characteristics are given in the table.

Table 1. Classification of tax debt of organizations

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

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

Deferred tax debt represents 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 decisions of financial authorities at various levels, i.e. in those cases when a business entity is officially allowed to postpone tax payments to a later date.

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

Overdue tax debt arises as a result of the taxpayer’s intentional failure to fulfill tax obligations and evasion of repayment of tax debt for a long time, including by making payments through third party accounts, failure to comply with cash discipline and failure to submit payment orders for payment of tax payments to the servicing credit institution. 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 adoption of the necessary measures to collect the resulting tax debt from the taxpayer.

Uncollectible tax debt is a debt that cannot be collected due to certain circumstances (death of the taxpayer, impossibility of establishing his actual location, registration of the taxpayer using forged documents, liquidation through bankruptcy, etc.).

It should be noted that 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 (recorded) debt for the payment of taxes and fees, accrued penalties and fines from previous years is documented and confirmed by both the taxpayer himself and the tax authorities.

Hidden debt arises when it is not reflected in 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 to pay taxes as a source of temporary additional lending and replenishment of working capital. This debt can be recovered over time.

Introduction

The basis for the existence of any state in a modern civilized society is the budget, from which expenses are financed for economic development, maintenance of government bodies, defense, as well as providing the population with social guarantees in the field of education, health care, social security, security and law enforcement. The size of the budget revenue is largely determined by the effectiveness of the current tax system.

Among the many economic levers with which the state influences the market economy, taxes occupy an important place. In conditions of market relations, and especially in the transition period to the market, the tax system is one of the most important economic regulators, the basis of the financial and credit mechanism of state regulation of the economy. The state widely uses tax policy as a certain regulator of the impact on negative market phenomena. Taxes, like the entire tax system, are a powerful tool for managing the economy in market conditions. The effective functioning of the entire national economy depends on how well the taxation system is structured.

In the West, tax issues and issues of settlements with the budget for taxes and fees have long occupied a place of honor in the financial planning of enterprises. In conditions of high tax rates, incorrect or insufficient consideration of the tax factor can lead to very unfavorable consequences or even cause bankruptcy of the enterprise.

Thus, the analysis of taxes and fees is one of the most important areas of analysis of the economic activities of an enterprise.

The main task of the enterprise is economic activity aimed at generating profit to satisfy the social and economic interests of members of the workforce and the interests of the owner of the enterprise's property.

However, receiving and using profits at your own discretion is possible only after settlements with the budget and state target budget funds for taxes and targeted fees.

Thus, the relevance of the analysis of taxes and fees is determined by the fact that taxes play a critical role in the mechanism for generating the profit of an enterprise, and timely settlement of taxes and fees with the budget and state target budget funds indicates the good financial condition of the enterprise. If an economic entity violates the procedure and terms of settlements with the budget for taxes, financial sanctions are applied to it, which can significantly worsen the financial position of the enterprise (the source of payment of sanctions is the profit of the enterprise).

The purpose of the work is to consider the features of tax debt and analyze the introduction of bankruptcy procedures for closed joint stock companies

Based on the goal, the following tasks were solved during the writing of the work:

1. The economic essence, classification and significance of tax payments have been studied.

2. The tasks, sources of information support and methods for analyzing the organization’s tax calculations were studied.

3. A brief economic description of Tander CJSC is given.

4. The composition, structure and dynamics of tax payments of Tander CJSC are analyzed.

5. The tax burden on CJSC “Tander” was analyzed.

6. A factor analysis of tax payments of Tander CJSC was carried out.

7. Directions for improving the analysis of taxes and fees of Tander CJSC are proposed.

The subject of the research in the work is the methodology for analyzing taxes and fees, and the object of the research is the economic activity of JSC Tander for 2011-2014.

The theoretical basis of the work was the legal acts of the Russian Federation, instructions, as well as the works of leading Russian economists, namely: Ermolovich L.L., Strazhev V.I., Savitskaya A.A., Mankovsky I.A., and others.

When writing the work, general scientific methods of cognition were used (dialectics, logic, induction, deduction and others), as well as techniques and methods of economic analysis (techniques of comparison, absolute, relative and average values, chain substitutions).

1. Theoretical aspects of regulating debts on taxes and fees

direct tax debt load

1.1 The concept of tax arrears

Recently, the topic of growth and reduction of tax debt is quite relevant. In periodicals, in the works of various scientists, the topic of shortfalls in tax payments is revealed, various proposals are made to reduce tax debt in such areas as tightening control over taxpayers and introducing new proposals for the development of tax incentives.

In defining the concept of tax debt, unfortunately, the Tax Code of the Russian Federation is not the starting point. In the legislation of the Russian Federation there are regulations devoted to the issues of collection of tax debts, tax refunds, tax liability, but it is not possible to find a legislative definition of “tax debts”. Polovtseva F.P., Commercial activities. M.: Infra-M, 2009. -- 248 p.

According to the Explanatory Dictionary of S.I. Ozhegov, the concept of “debt” is determined by the presence of debts and unfulfilled obligations. The Encyclopedic Dictionary of Economics and Law defines “debt” as the sum of debts. Obviously, the very content of “debt” must be considered through the totality of debts. The modern explanatory dictionary reveals the concept of “duty” as a category of ethics, the moral duties of a person, performed out of the motives of conscience, or “the same as duty.” In everyday life, such concepts as “civic duty” and “military duty” have become stronger, which imply “a socially conditioned and internally recognized necessity by the subject.”

“Debt” in economics refers to money or other property (transaction objects) that an individual or legal entity (transaction subjects) receives in exchange for a promise (action only) to pay at a certain time in the future a specified amount with interest (financial rent or financial rent).

Debt in law is an obligation arising as a result of a transaction (action or inaction of a person), failure to fulfill which entails compensation for damage (fine, penalty, etc.) by court decision. At the same time, “legal duty” implies voluntary adherence to the requirements of the law. Legal duty can be embodied in the behavior of the subject only as a result of awareness of duties and responsibilities.

According to the above-mentioned definitions, debt is an obligation, or following instructions, and debt is a set of debts, or, in other words, a set of obligations following “debt”. It is obvious that the central link between the concepts of “debt” and “debt” is an obligation, the failure of which carries with it the onset of liability. In other words, when determining the legal nature of the concepts “debt” and “debt”, it is necessary to take into account the fact that failure to fulfill the obligation underlying these two concepts inevitably entails liability for the debtor. The form of liability in this case depends on the nature of the actions committed by the debtor. Polovtseva F.P., Commercial activities. M.: Infra-M, 2009. -- 248 p.

In this regard, I would like to mention the main forms of responsibility: positive and negative. For the emergence of positive responsibility, a normative basis is sufficient; it is not associated with an offense, since the absence of illegal actions indicates a high degree of responsibility of the individual. This definition is appropriate to apply to debt, the occurrence of which is not always accompanied by negative consequences for the debtor, since debt in this case is interpreted as a necessity realized by the subject. As for the occurrence of debt, an analogy can be drawn with the occurrence of negative liability, since its occurrence is associated with the commission of illegal actions. Let's look at a simple example. Yes, Art. 57 of the Constitution of the Russian Federation determines the obligation of every citizen to pay legally established taxes and fees. This responsibility bears a kind of “stamp” of civic duty to the state. Responsibility is a necessary element of interaction between the state, society and the individual; without them, neither a balanced legal system, nor effective legal regulation, nor a clear legal order, nor the proper level of legality, nor other manifestations of public life are possible. The mere existence of this obligation (subject to its fulfillment) does not entail any negative consequences for the citizen. The procedure for paying tax as the fulfillment of an obligation is carried out by the taxpayer performing certain actions in favor of the state. However, an unfulfilled obligation to pay tax (or performed improperly) leads to the emergence of debt to the state, in particular to the state budget. In this case, the very fact of the existence of a debt to the state budget is taken into account, and not the reason for the debt to a bona fide taxpayer. Thus, the above allows us to conclude that debt is an obligation of the debtor, which arises due to socially determined regulations. It appears that failure to fulfill a debt caused by delay in fulfilling an obligation leads to the creation of debt, which is a collection of debts.

In the legal literature, the categories “debt” and “debt” are also considered in various branches of law. However, in a particular branch of Russian legislation, these concepts carry different contents.

Thus, in civil law the concept of accounts payable is used, which is any type of unfulfilled obligation of the debtor to the creditor (Article 309 of the Civil Code of the Russian Federation), including monetary obligations (Article 317 of the Civil Code of the Russian Federation). Accounts receivable (from the Latin debitum - “debt, obligation”) is a set of debts that were formed as a result of the sale of goods (work, services) with deferred payment and are subject to return from counterparties to the company.

The term “debt” is also found in regulatory legal acts, for example, in the Federal Law of October 26, 2002 N 127-FZ “On Insolvency (Bankruptcy)”, Federal Law of October 2, 2007 N 229-FZ “On the Executive production". Noteworthy is the fact that in civil law the occurrence of a debt is associated with some miscalculations between the parties to the transaction, or, in other words, its negative results, which depend on the timely fulfillment of certain obligations. Debt has a different legal nature in the financial and legal branches of Russian legislation.

Thus, for quite some time in legal science the term “public debt” was used by Russian pre-revolutionary (before 1917) scientists as an analogue of the term “state debt”, and in non-unitary states - also in relation to the debt of its structural divisions.

As noted by E.V. Pokachalov, debt as a financial and legal phenomenon does not depend on the timely fulfillment of obligations on debt securities or other forms of debt obligations, because it arises (exists) from the moment of placement (sale) of these securities (other debt obligations).

The following form of public debt is used most often in legislation - the state debt of the Russian Federation. Currently, the concept of public debt is contained in the Budget Code of the Russian Federation (hereinafter referred to as the Budget Code of the Russian Federation), where an entire chapter is devoted to this institution. Based on the definition given in the Book Code of the Russian Federation, debt obligations of the Russian Federation are not tied to their maturity dates. This distinguishes public debt relations not only from civil law, but also from other financial and legal relations, such as tax ones. Thus, the circumstances in which state and municipal debts based on an agreement are concluded on the terms of voluntariness, urgency, repayment and compensation are not confirmation of their civil law nature, but only evidence of the use of certain norms and institutions of civil law for their legal registration .

Based on the analysis, the following signs of debt can be identified:

1) debt is an obligation of the debtor, which arises due to socially determined regulations;

2) debt reflects the need for the subject to perform certain actions, which is determined by internal awareness;

3) duty is an essential characteristic of positive responsibility;

4) despite the fact that in a particular branch of Russian legislation the concept of debt carries different contents, it seems that the presence of a debt is tied to the timing of the fulfillment of an obligation, since the fact of fulfillment of an obligation (debt) excludes the existence of a debt, and non-fulfillment leads to the formation of debt.

In tax legislation, the deadline for fulfilling an obligation plays a decisive role and is the determining factor for delimiting the concepts of “debt” and “debt”, which are used in the Tax Code of the Russian Federation and which have not yet been normatively defined.

The legislator uses the term “debt” in Art. 59 of the Tax Code of the Russian Federation "Write-off of bad debts for taxes and fees." It is clear from the article that the first part of this article regulates the write-off of arrears, and the second part regulates arrears for penalties. Based on this, it is quite possible to conclude that the concept of “debt for taxes and fees” includes arrears and debt for penalties. However, the legislator often draws an analogy between the concepts of “debt” and “debt” without making a clear distinction between them. Thus, only in the Tax Code of the Russian Federation it is possible to distinguish at least five interpretations of the concept of “debt”, which in one form or another have in common with tax debt:

1) as a concept equivalent to arrears (in the understanding of tax legislation);

2) as a concept denoting arrears and accrued penalties;

3) as a concept denoting arrears and, in some cases, part of the penalty;

4) as a concept denoting arrears, accrued penalties and tax sanctions;

5) as a concept denoting arrears, deferments, installments, investment tax credit.

The approach to defining the concept of debt in the scientific literature and statistical studies is equally ambiguous.

It seems that tax debt should be understood as a conditionally legitimate obligation of the taxpayer, expressed in the need to perform normatively prescribed actions. Tax debt is an object of a tax legal relationship that arose as a result of the failure of an obligated person to pay a tax (fee), penalty or fine within the time limits provided by law.

As noted above, the legislator emphasized that the tax debt, according to Art. 59 of the Tax Code of the Russian Federation, includes arrears and debt on penalties. In addition, the tax debt by virtue of Art. 32.2 Federal Law dated 05.08.2000 N 118-FZ “On the entry into force of part two of the Tax Code of the Russian Federation and amendments to certain legislative acts of the Russian Federation on taxes” also includes debt on fines for violation of legislation on taxes and fees. Skripnichenko V.A., Taxes and taxation. SPb.: Peter: ID-BINFA, 2010. - 496 p.

However, a systematic interpretation of the Tax Code of the Russian Federation allows us to conclude: the term “tax debt”, except in Art. 59 of the Tax Code of the Russian Federation, is practically unused in tax legislation, and the concept of “debt” is used both in relation to taxes and fees, and in relation to penalties and fines on them. Thus, in a number of cases, the legislator uses the concept of “debt”, the content of which is similar to the concept of arrears. When determining the content of the requirement to pay taxes and fees in paragraph 4 of Art. 69 of the Tax Code of the Russian Federation states that the requirement to pay tax must contain information about the “amount of tax debt”. At the same time, paragraph 2 of this article states that the requirement to pay tax is sent to the taxpayer if he has arrears. Thus, we can conclude that in this case the legislator by “tax arrears” (for unpaid tax amounts) means arrears and the basis for the occurrence of tax arrears is arrears. It seems that in order to avoid contradictions in tax legislation it is necessary to use a single terminology. In the aspect of the topic under consideration, in our opinion, the usual and commonly used term instead of “tax debt” is “tax debt”, which is a broader category than tax debt.

According to the author Aushev, the concept of “tax debt” represents the total volume of unfulfilled obligations to pay legally established taxes and fees, accrued penalties for late payment of taxes and fees, and awarded penalties for violation of tax laws, expressed in monetary form. It is advisable to consider tax debt as total tax debt. The settlement mechanism for the purpose of reducing debt is established by law regardless of the nature, causes of occurrence, or status level of tax debt. It makes sense to disclose debt in its entirety. The total tax debt is the total volume of identified and confirmed tax shortfalls, legally established taxes and fees, accrued penalties and awarded penalties, in respect of which a settlement mechanism is applied in order to reduce it.

Regardless of what kind of debt is considered and analyzed, suspended or hopeless for collection, arrears of a temporary nature or collected, the totality of tax debt is divided into two interconnected alternating categories: settled debt and unsettled debt. Solomatin A.N., Economics, analysis and planning at a trading enterprise., St. Petersburg: Peter, 2009. - 560 p.

Settled debt means that debt in respect of which the tax authority or taxpayer has applied methods of settlement: 1. Debt restructuring; 2. Deferment, installment plan or tax credit by decision of the tax authority; 3. Deferment, installment plan by court decision; 4. suspension of collection measures until a decision is made by the arbitration court or a higher tax authority on the merits; 5. debt in respect of which the entire procedure for indisputable collection has been applied, up to transfer to the Bailiff Service; 6. debt in respect of which bankruptcy proceedings have been initiated.

Unsettled debt consists of uncollectible debt, which cannot be collected due to certain circumstances (death of the taxpayer, impossibility of establishing his actual location, registration of the taxpayer using forged documents, liquidation through bankruptcy, etc.), as well as from arrears, that is, the amount tax unpaid on time, in respect of which the deadlines for applying collection and settlement measures by changing the payment deadline are valid.

Revealing the structure of the total tax debt - settled and unsettled (Figure 1), it should be noted that unsettled debt requires the timely application of collection measures in court, and indisputably as they are identified, which, in turn, indicates waiting for the transition of one period to the other - the so-called arrears, which contribute to causing economic damage to the state, while settled debt requires constant monitoring of the execution of deferred and suspended amounts of debts for collection. Chernik D.G. , Taxes and taxation. M.: 2010. -- 367 s.

Figure 1. Structure of total tax debt

The total tax debt was settled through the use of indisputable collection measures, including the Bailiff Service initiating enforcement proceedings, but within the framework of Federal Law No. 229-FZ of October 2, 2007 “On Enforcement Proceedings,” the bailiffs carried out work to search for the enterprise, the manager, measures were taken to seize existing bank accounts. As a result of this work, the property has not been identified, there is no movement of funds in the account, the legal entity is not located at the address, accordingly, an act of impossibility of collection is drawn up and the materials are returned to the tax authority. This tax debt went from settled to unresolved.

Restructured or deferred, installment debt requires constant monitoring of compliance with the conditions of restructuring or deferment, installment payment, that is, timely payment according to the approved schedule, current payments, as well as interest for the use of budget funds by the taxpayer. If the taxpayer-debtor violates the accepted conditions, the tax authority must, within the time limits established by the Tax Code, apply the entire range of measures to collect the debt that has become an unsettled debt. Zhulina, E. G. Analysis of financial statements, Zhulina, N. A. Ivanova. M., Dashkov and Co. 2010. Zhukov E.F., Eriashvili N.D., Zelenkova N.M., Money. Credit. Banks. 4th ed., revised. and additional - M.: 2011. - 783 p.

1.2 Causes emergence tax debts

Analysis of the reasons for the occurrence of total tax debt makes it possible not only to classify the causes of the occurrence and growth of non-payments, but also to determine some measures to eliminate them. These measures by themselves will not lead to the complete elimination of tax debt, but in combination with other actions, both administrative and economic, will allow enterprises, organizations, and individual entrepreneurs to minimize the level of tax debt. Thanks to the amendments made and the expansion of the list of grounds for recognizing a debt as uncollectible in Art. 59 of the Tax Code of the Russian Federation in 2010 will make it possible to achieve a reduction in tax debt and significant progress in improving the tax administration of debt that is impossible to collect.

It is rational to conduct a detailed analysis of the reasons for the formation of tax debt. Aushev T.A. In his dissertation, he divided the reasons for the formation of tax debt into internal and external. Internal reasons are divided in turn into subjective psychological and organizational. External - economic, political, legal, institutional, general social and criminal.

Pronin S.B. In his work, he identifies the following reasons for the formation of tax debt:

1) Macroeconomic reasons - decline in production in the country; the predominance of “resource-wasteful” technologies that reduce effective demand for domestic products; presence of accounts receivable.

2) Psychological and economic reasons - the lack of modern economic thinking among many leaders or the presence of tax legal awareness in society at an extremely low level.

3) Reasons of an economic and legal nature - a high level of tax burden on conscientious taxpayers, on the one hand, and the presence of opportunities for tax evasion through various schemes. At the same time, the current legislation does not provide tax authorities with effective levers to ensure 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) Reasons of an organizational and managerial nature associated with untimely measures aimed at forming elements of the mechanism for eliminating arrears, improving the legislative framework, and measures to resolve debt through its restructuring.

The author analyzed the general reasons that influence the occurrence of total tax debt, and identified, in addition to the above, a number of other reasons that influence the growth of total tax debt. These reasons include:

1. migration of debtor enterprises from one subject of the Russian Federation to another.

Due to the lack of an integrated system for recording the founders of organizations (a single database) throughout the country and, as a consequence, the untimely response of the Federal Tax Service of the Russian Federation at the stage of registration of such enterprises leads to the unrestricted movement of enterprises and, most often, only on paper.

2. simplified procedure for registering enterprises.

The minimum requirements for the size of the authorized capital of an organization lead to the fact that there is no responsibility for the founders and managers of taxpayer organizations and there are no effective mechanisms for holding founders and managers accountable for improper performance of their duties.

3. voluntary liquidation of enterprises.

The established procedure for voluntary liquidation in accordance with Art. 61 - 64 of the Civil Code of the Russian Federation, by decision of its founders (participants) or a body of a legal entity authorized by the constituent documents, can last for years, which leads to the recognition of the debt as impossible to collect. When a debtor-organization is liquidated by the Bailiff Service, the enforcement documents are transferred to the liquidation commission (liquidator) in accordance with clause 6 of Art. 47 Federal Law “On Enforcement Proceedings” dated October 2, 2007 N 229-FZ. The law does not establish time limits for the liquidation procedure of a legal entity and does not provide for punishable measures for delaying liquidation.

4. simplified procedure for terminating the activities of individual entrepreneurs.

According to the terms of the Federal Law of 08.08.2001 No. 129-FZ “On State Registration of Legal Entities and Individual Entrepreneurs,” the tax authority is obliged to accept, within five days after accepting an application from an individual entrepreneur, a receipt for payment of a state duty in the amount of 150 rubles. and a document confirming the submission of the necessary information to the territorial body of the Pension Fund. That is, after an audit has been carried out by the tax authority in relation to an individual entrepreneur and additional amounts of taxes, penalties, and fines have been accrued, for example, more than 1 million rubles, the individual entrepreneur only needs to pay 150 rubles. for termination of activities. As a result of this, the procedure for collecting additionally accrued amounts based on the results of the audit changes radically, measures of indisputable collection at the expense of funds, at the expense of property are canceled and bankruptcy procedures are terminated, collection is carried out as from an individual, even if it is a tax debt from business activity.

If an entrepreneur submits an application to terminate business activities six months after the deadline for fulfilling the demand for payment of taxes, penalties and fines, then the tax authority no longer has the right to submit an application to the magistrate for a court order to collect tax debts. This debt automatically becomes impossible to collect. Before filing an application to terminate a business activity, it is necessary to make it mandatory to reconcile tax obligations and fully pay off tax debts from business activities, which will lead to liability for individuals. Demin A.V. Current issues of tax law. Taxes. Fees. Principles of taxation: textbook. allowance. - Krasnoyarsk: Krasnoyar. state univ., 2012.-114 p.

1.3 Tax organs How state structure, initiating collection tax debts

In accordance with the Law of the Russian Federation "On the Tax Authorities of the Russian Federation", the tax authorities of the Russian Federation are a unified system of control over compliance with the tax legislation of the Russian Federation, the correctness of calculation, the completeness and timeliness of entering taxes and other obligatory payments into the relevant budget, the correctness of calculation, completeness and timeliness of making payments to the appropriate budget for the use of subsoil, established by the legislation of the Russian Federation, as well as monitoring compliance with the currency legislation of the Russian Federation, carried out within the competence of the tax authorities.

The Federal Tax Service of the Russian Federation and its territorial bodies - departments of the Federal Tax Service of the Russian Federation for the constituent entities of the Russian Federation, interregional inspections of the Federal Tax Service of the Russian Federation, inspections of the Federal Tax Service of the Russian Federation for districts, districts in cities, cities without district division, Federal Tax Inspectorate services of the Russian Federation at the interdistrict level form a unified centralized system of tax authorities.

According to the Tax Code of the Russian Federation, the responsibilities of tax authorities include monitoring compliance with legislation on taxes and fees, as well as regulatory legal acts adopted in accordance with it. To accomplish this task, tax authorities purposefully and on an ongoing basis carry out measures to strengthen tax control and carry out systematic work to collect arrears. Tax authorities are a government agency, one of the main functions of which is to record tax arrears and fees, make decisions on the collection of tax arrears from organizations and cancel these decisions.

The Russian tax system consists of three parts: federal taxes and fees are established by the Tax Code and are obligatory for payment throughout the country; regional taxes and fees are established by the Tax Code and the laws of the constituent entities of the Federation, are introduced in accordance with the Code and are obligatory for payment on the territory of the relevant constituent entities of the Federation; local taxes and fees are established by the Tax Code and regulatory legal acts of representative bodies of local self-government, are put into effect in accordance with the Code and are obligatory for payment in the territories of the relevant municipalities.

The Federal Tax Service is under the jurisdiction of the Ministry of Finance of the Russian Federation. The Federal Tax Service carries out its activities directly and through its territorial bodies in interaction with other federal executive authorities, executive authorities of constituent entities of the Russian Federation, local governments and state extra-budgetary funds, public associations and other organizations.

The Federal Tax Service of Russia and its territorial bodies: departments of the Federal Tax Service of Russia for the constituent entities of the Russian Federation, Interregional Inspections of the Federal Tax Service of Russia, Inspections of the Federal Tax Service of Russia for districts, districts in cities, cities without district division, Inspections of the Federal Tax Service of Russia at the interdistrict level constitute a single centralized system of tax authorities. Vakhrushina M.A., N.S. Plaskova. Analysis of financial statements: textbook M., University textbook. 2012.

Structural units that perform functions related to the collection of arrears of taxes and fees from organizations and enterprises exist at each level (Fig. 2).

Rice. 2 Structural divisions within the tax authorities of the Russian Federation that collect tax debts

Within the structure of the Federal Tax Service of the Russian Federation there is a Department for Debt Settlement and Provision of Bankruptcy Procedures. In accordance with the Order of the Federal Tax Service of the Russian Federation dated October 14, 2004 No. SAE-3-15/1, the competence of this department includes issues related to the organization and implementation of monitoring of debt dynamics and the effectiveness of measures to resolve it, and also carries out the functions of: developing planned tasks to mobilize revenues into the federal budget through debt settlement; on the development of legislative and other regulatory acts on issues of debt settlement and the implementation of consolidated analytical work on the issue of uniform application of these acts regarding measures for the settlement of tax debts. Barulin S.V. Theory and history of taxation / S.V. Barulin. M.: Economist, 2011. - 319 p.

The debt settlement departments of the Inspectorate of the Federal Tax Service of the Russian Federation for the district, district in the city, city without district division and the Interdistrict level have been assigned functional responsibilities.

Interregional inspectorates for working with major taxpayers also have debt settlement departments in their structure. They are engaged in monitoring the status, dynamics and causes of tax arrears and issues of settling these arrears. Only the Interregional Inspectorates for federal districts do not have structural units for debt settlement.

The materials discussed in this paragraph allow us to draw a conclusion about the structure of the Federal Tax Service of the Russian Federation and its territorial bodies, which is entrusted with the responsibility for recording and collecting debts on taxes and fees. The main structural units that are directly assigned functional responsibilities for working with arrears are the Debt Settlement Departments of the Federal Tax Service for the district, district in the city, city without district division and the Interdistrict level. The exception is the Interregional Inspectorates for Federal Districts, which do not have such departments.

This chapter examines the basic concepts of tax debt, the reasons for its occurrence, as well as the structural divisions of tax authorities responsible for the settlement of tax debts. Bachilo I. L. On the methodology and legal technology of lawmaking / I. L. Bachilo // State and Law. - 2011. - No. 6. - P. 14-22.

2. ANALYSIS OF THE ORGANIZATION’S CALCULATIONS FOR TAXES AND FEES ON THE MATERIALS OF CJSC “Tender”

2.1 Analysis of the composition, structure and dynamics of tax payments of Tender CJSC

The retail network of Tander CJSC works to improve the well-being of its customers by offering them high-quality everyday goods at affordable prices. The company is focused on customers with different income levels and therefore operates in four formats: a convenience store, a hypermarket, a Family Magnit store and a cosmetics store.

JSC "Tander" is a leader in the number of food stores and the territory where they are located. As of September 30, 2013, the company's network included 7,646 stores, of which: 6,783 stores in the convenience store format, 148 hypermarkets, 30 Magnit Family stores and 685 Magnit Cosmetic stores.

The stores of the ZAO Tander retail chain are located in 1,763 settlements of the Russian Federation. The stores' coverage area occupies a huge territory, which stretches from west to east from Pskov to Nizhnevartovsk, and from north to south from Arkhangelsk to Vladikavkaz. Most of the stores are located in the Southern, North Caucasian, Central and Volga Federal Districts. Also, Tander CJSC stores are located in the North-Western, Ural and Siberian districts. Retail chain stores of Tander CJSC are opening both in large cities and in small towns. About two-thirds of the company's stores operate in cities with populations of less than 500,000 people.

An efficient process of delivering goods to stores is possible thanks to a powerful logistics system. To better store products and optimize their delivery to stores, the company has created a distribution network that includes 19 distribution centers. Timely delivery of products to all stores of the retail chain is possible through our own fleet of 4,969 vehicles.

The ZAO Tander chain is the leading retail company in terms of sales in Russia. The company's revenue for 2012 amounted to 448,661.13 million rubles.

In addition, the retail chain of Tander CJSC is one of the largest employers in Russia. Today the total number of employees of the company exceeds 200,000 people. The company has been repeatedly awarded the title “Attractive Employer of the Year”.

Closed Joint Stock Company "Tander", registered by the Registration Chamber of the city of Krasnodar on June 28, 1994, certificate No. 4452, entered into the Unified State Register of Legal Entities by the Inspectorate of the Ministry of Taxes of Russia No. 2 of the city of Krasnodar on August 12, 2002. The company is the legal successor of the limited liability company "Tander". CJSC "Tander" is located at Krasnodar, st. Levanevsky, 185. The Company is a legal entity and operates on the basis of this charter and the legislation of the Russian Federation. The sole shareholder of the company is the open joint-stock company "Magnit". Vasilyeva, L. S. Financial analysis [Electronic resource]: electronic textbook / L. S. Vasilyeva, M. V. Petrovskaya. M., KnoRus. 2008.

The assessment of tax liabilities plays a vital role in the analysis of an organization's activities. Assessing the tax burden will make it possible to determine how burdensome the existing tax system is for the organization and what share of the organization’s resources is taken up by payments to the budget.

An analysis of the main indicators of Tender CJSC is presented in Table 2.1

Table 2.1 Main financial and economic indicators of Tender CJSC

	Absolute change, thousand rub.	Relates. change %
	2012 by 2011	2013 by 2012	2013 by 2011	2013 by 2012	2013 by 2011


Cost price
Gross profit
Revenue from sales
Net profit
Average headcount, people
Annual payroll
Average monthly salary, rub.
Average annual cost of fixed assets
Labor productivity
Capital productivity, rub.
Capital intensity, rub.
Capital-labor ratio, rub.

The table shows that the cost of goods has increased and amounted to 208,049 rubles compared to 2012. or 19.86%, as a result of which the profit from sales of Tender CJSC increased and in 2013, compared to 2012, the figure increased by 22.73% or 310,496 rubles, which indicates good sales of goods.

The dynamics of cost growth in 2013 compared to 2011 amounted to 316,177 rubles. or 33.65%, and revenue 402,776 tr. or 31.62%, therefore, the growth rate of cost exceeds the growth rate of revenue, which indicates an increase in unit cost.

Gross profit, sales profit and net profit increased by 2013, respectively, by 86,599 tr. or by 25.91%, by 58,253 tr. or 21.41%, by 31,400 tr. or by 22.44%. But in 2012, compared to 2011, it decreased, which prompted the organization’s interest in increasing it for subsequent periods.

The organization's labor productivity increased by 1.12 thousand rubles by 2013. , compared to 2012 by 324.22 tr. and indicates that the enterprise replaced obsolete equipment with new ones, which contributed to an increase in labor productivity.

Capital productivity increased every year and amounted to an overall increase of 35.86%, which indicates the efficient use of fixed assets and is regarded as positive. Capital intensity decreases every year, which is a positive trend in the development of the organization. Comparing the figures for 2013 and 2012, the difference is 0.10 tr. or 74.36%, which indicates the effective use of equipment. The capital-labor ratio, as well as the capital intensity, has a downward trend and it decreased compared to 2013 and 2011 by 350.31 tr. or 73.73%. The decrease in capital-labor ratio had an impact on capital productivity, which contributed to its increase.

To analyze the tax burden, we will summarize in a single table all taxes payable by Tender CJSC and evaluate their dynamics over the last two years (Table 2.2).

Table 2.2 Analysis of the dynamics of accrued taxes of Tender CJSC

Type of tax	Deviation from 2012 to 2011	Deviation from 2013 to 2012
	Abs. off		Abs. off

Income tax
Property tax
Land tax
Transport tax

Strass contributions
Total accrued taxes

From the data presented, it is obvious that the amount of accrued taxes in 2013 increased by more than 23 million rubles, or by 7.35 percent compared to 2012. This is due to the increased taxable profit of activities in 2013 compared to 2012 (increase in income tax by more than 2 times) and for reasons beyond the control of the enterprise - for example, an increase in the cadastral value of land, which is the basis for calculating land tax (rate growth compared to the previous period 124.16 percent). Property tax in 2013 decreased slightly, which is associated with a decrease in the residual value of the property of Tender CJSC, that is, the cost of fixed assets put into operation is less than the cost of liquidated ones and depreciation.

Comparing the figures for 2012 and 2011, one can note an increase in the amount of tax liabilities by 7943.2 thousand rubles, which amounted to 102.5 percent of the amount of tax payments in 2011. The main contribution to this increase was made by property tax, personal income tax and insurance premiums.

Value added tax increased by 10,078 thousand rubles, or 107.6 percent, due to a decrease in the share of export shipments, as well as due to a decrease in the volume of construction and installation work performed by third parties during the reconstruction of production. The reduction in income tax was a consequence of a decrease in the profitability of the enterprise in 2012 compared to 2011 due to the faster growth rates of the enterprise's costs relative to revenue from sales of products.

The amount of land tax remained unchanged, and transport tax decreased by 17.7 thousand rubles, which amounted to 84 percent compared to 2011. Property tax increased by 1,482 thousand rubles, which is 115.6 percent compared to 2011. This is due to the significant commissioning of fixed assets during the reconstruction of production. . Vasilyeva, L. S. Financial analysis [Electronic resource]: electronic textbook / L. S. Vasilyeva, M. V. Petrovskaya. M., KnoRus. 2008.

To assess the impact of each tax, consider the share of tax payments by type of tax in the total amount of accrued taxes and its change during the period under review (Table 2.3).

The largest share in the tax burden of Tender CJSC is occupied by VAT, which in 2012 amounted to almost 44 percent of the total tax liabilities of the enterprise, and in 2013 its share decreased to 35.96 percent, but, nevertheless, retaining its dominant place . The decrease in the amount of VAT is explained by an increase in shipments of products for export, which are not subject to VAT.

Table 2.3 Analysis of the tax structure of Tender CJSC

Type of tax	Absolute off. by ud. weight 2012 to 2011	Growth rate 2012 to 2011, %	Absolute. off by ud. weight 2013 to 2012	Growth rate 2013 to 2012, %
	Amount, t.r.			Amount, t.r.

Value added tax
Income tax
Land tax
Property tax
Transport tax

Insurance premiums
Total accrued taxes

Next in terms of share is the tax on insurance premiums, which in 2013 amounted to 24.92% of the total amount of tax liabilities, also slightly inferior to insurance premiums is the income tax, which in 2013 amounted to 23.63%

The transport tax has increased, which is associated with the purchase of vehicles (2 cars), but the share of this tax is so insignificant that it had virtually no impact on the tax burden.

Thus, in 2013 compared to 2012, the increase in the amount of income and land taxes led to an increase in these taxes in the structure.

Based on the tax analysis, it was possible to find out that the enterprise bears the greatest burden by paying VAT, as well as insurance premiums. All taxes are transferred by the company on time, sometimes even ahead of schedule; management does not allow delays of more than 5-10 days.

The amount of accrued taxes is equal to those paid, there is no tax arrears. Such financial discipline characterizes the enterprise very well, confirming the level of solvency of the organization. Volkov O.I., Devyatkina O.V., Economics of an enterprise (firm). 3rd ed., revised. and additional - M.: INFRA-M, 2011. - 601 p.

2.2 Analysis of the tax burden of Tender CJSC

The tax burden is the ratio of the total amount of taxes paid to the budget to the total gross income of each enterprise.

Methodology of tax policy of the Ministry of Finance of the Russian Federation;

Methodology of A. Kadushina and N. Mikhailova.

The generally accepted method for determining the tax burden on an organization is the calculation procedure developed by the Ministry of Finance of Russia, according to which the level of the tax burden is the ratio of all taxes paid by the organization to revenue, including revenue from other sales:

NN = NP / GRP x 100% (1)

NP? the total amount of all taxes paid;

GRP? revenue from sales of products (works, services).

The indicators for calculating the tax burden are shown in Table 2.4.

Table 2.4 Indicators for calculating the tax burden according to the methodology of the Ministry of Finance of Russia

Let's calculate the tax burden of Tender CJSC using this method:

NN 2011 = 317578.1 / 1273735 = 24.9%

NN 2012 = 325521.40 / 1366015 = 23.8%

NN 2013 = 349442.20 / 1676511 = 20.8%

As a result, we find that, despite the increase in the amount of taxes paid, the tax burden of Tender CJSC in 2013 decreased compared to 2012. This is primarily due to increased revenue from product sales. The share of the tax burden in 2013 was 20.8%, therefore, the company is already using optimization schemes (analysis of current tax risks or system errors in tax accounting, checking document flow and ensuring the required quality of primary documents; for this purpose, tax and legal audits are carried out, as well as development a new tax payment model and reform of the contractual framework and accounting policies (tax optimization), in some cases, only a change in the company’s tax policy is required, and optimization mechanisms are also being developed to regulate the amount of taxes paid for the created model).

This technique is the simplest, the main drawback is that it does not reflect the impact of taxes on the financial condition of an economic entity, because It is impossible to provide detailed calculations regarding the ratio of each tax to revenue.

Another method for quantitative assessment of the tax burden on enterprises was proposed by M.I. Litvin.

In accordance with this methodology, the tax burden indicator is calculated using the formula:

NN =((? NP + ? VP) / ? IS) ? 100% (2)

Where? NP - the amount of accrued tax payments for the period;

VP is the amount of accrued payments to extra-budgetary funds;

IP - the amount of the source of funds for paying taxes - value added.

Litvin proposes to calculate the tax burden for the above groups of taxes in relation to the corresponding source of payment. The common indicator for all taxes is value added (VA), which is calculated as follows:

DS = AO + (FOT + VP) + NP + PR (3)

where AO - depreciation charges;

Payroll - wage fund;

NP - tax payments;

VP - payments to extra-budgetary funds;

PR is the organization's profit before tax.

The income of an economic entity in various forms is recognized as a source of funds for paying taxes: revenue from sales, profit in the process of formation, profit in the process of distribution, income of employees, etc.

The considered methodology allows you to collect practically valuable information on a specific economic entity. For example, it allows you to see what share of added value goes to the budget in the form of taxes and how much profit is spent on paying taxes. The methodology also makes it possible to take into account the peculiarities of the activities of a particular economic entity, i.e. the share of depreciation, labor costs and material costs in added value.

However, the inclusion of such indicators as personal income tax and employee income in calculating the tax burden seems incorrect.

We will calculate the added value in Table 2.5.

Table 2.5 Calculation of added value

Calculation of the tax burden according to M.I. Litvin’s method:

Reasons for debt

Even responsible taxpayers may encounter situations after which they end up among the debtors. This can happen for a number of reasons:

Failure to pay all due fees on time

Therefore, you need to clearly know the deadlines for transferring funds for each type of tax.

Tax calculations with errors

This may be due to the fact that an organization or entrepreneur carries out several types of activities and has several types and systems of taxation. To avoid situations of this kind, it is necessary to have a competent and responsible accountant who will strictly monitor the timing and procedure for paying all types of duties and fees.

Error in filling out pay slips

The presence of errors in payments indicates that the amount paid will not reach the addressee, which is the tax service. It is because of this that the payment will not be considered transferred and a debt will arise, for which all fines and penalties will have to be paid.

In order to avoid problems associated with late payment of taxes and eliminate the possibility of accrual of penalties, it is necessary to have an experienced accountant or independently understand all the intricacies of tax legislation. In other words, you need to understand how, when and in what amount you need to pay taxes and comply with all these rules.

Ways to check tax debts

The Tax Service sends notification letters to individuals and entrepreneurs, they contain information about the amount that must be paid and the timing of payment. Payment receipts are also attached to the letter. But situations often arise when you need to find out the amount of debt and accrued penalties.

Each tax has its own deadlines for payment. Therefore, the need to check your debts arises not only when there is already an unpaid amount and you need to find out its size. If the payer has transferred funds to pay taxes, then after the expiration of the mandatory payment period it is necessary to make sure that the payment has reached the addressee and there is no debt.

There are several ways to check. Below we will look at them individually in more detail.

Personal appeal to the tax office

Arriving at the tax office, you must contact the inspector with a request to issue pay slips. After presenting the passport, the payer will receive tax payment receipts. You can transfer funds at any bank branch through a cash desk, as well as through an ATM in cash or using a card.

On the official website of the tax service

Every taxpayer can access the website of the supervisory authority in their personal account using this link. There you can see all the information regarding the amount of duties that must be paid, payment deadlines, as well as data on the amount of fines and penalties, if any.

The login and password to enter your personal account can be obtained by contacting the tax office. The employee will issue a form containing all the necessary information to visit your personal account. But it is worth remembering that if the login has not been completed within one month from the date of issuing the data, then you will have to contact the tax office again for a new registration and issuance of other data.

By going to the tax service website and going to the “Personal Account” tab, after entering the data, the taxpayer will see in electronic form all the information he is interested in, which concerns the amount of tax debt and penalties. It will also be possible to change the password that was issued by the tax office to an easier and more memorable one.

Through online banking applications

A number of banks, for example, Sberbank and VTB-24, are partners of the tax service. Using their online services, you can not only find out the amount of debt, but also make payments without leaving your home.

By going to the “Payments” section and selecting the taxes tab, a window will open in which you need to enter your TIN, and after a few seconds all the necessary information will open, which will contain the specific amount of debt that needs to be paid.

A taxpayer can find out his TIN in two ways:

by contacting the tax office;
by going to the tax service website.

Through the State Services website

You can log into the State Services website from a computer, tablet or mobile phone. It is worth considering that you can receive the service on this site only after registration. Next, by selecting the tab with tax debt and filling out the appropriate application, the payer will receive all the information on his existing debts. To obtain this data, you need to know your TIN. In general, to obtain any kind of information regarding taxes, duties and fees, you need to know your tax number.

On the government services website you can not only find out about taxes and the amount of debts, but also make payments using a bank card.

Through Yandex money

First you need to register a virtual wallet. You can top it up from a bank card or another electronic wallet. You should select the “Goods and Services” tab, and then go to the “Taxes” section. After this, a line will open in which you need to enter your TIN. Having completed these simple manipulations, the payer will be able not only to find out the amount of the debt, but also to pay it using funds located in the Yandex wallet.

IMPORTANT: Of all the listed means, personally contacting the tax office is the longest way to find out your taxes. All others will allow you to find out the amount of debt in just a couple of minutes. By using online services, you can not only obtain information on debts, but also quickly pay them off.

How to pay off debt?

Let's put together all the options for paying tax debt:

payment at bank branches through a cash register or ATM, having in hand the appropriate receipts, which can be obtained at the territorial tax office;
payment through online applications of banks that are partners of the tax authority. You can find out the full list of such banks on the official website of the tax authorities;
through the government services website, using online payment by bank card;
using funds that are on the Yandex wallet.

Payment using these methods will allow you to significantly save time and transfer funds to pay off your debt without leaving your home.

Responsibility for non-payment of taxes

The issue of holding people accountable for late payment or deviation from paying taxes is regulated by tax and criminal legislation. For offenses in the economic sphere, the following types of prosecution are provided for individuals and organizations:

Tax

Has a financial nature. Aimed at full repayment of losses that the state incurred due to tax arrears. This type of liability is regulated by Article 122 of the Tax Code. For late payment, taxpayers will be punished in the form of fines and penalties, which are calculated based on the amount of debt.

Criminal

Not only the amount of underpaid taxes is compensated to the state, but also social harm. There is administrative liability, which is expressed in the form of large fines. It also provides for criminal punishment, up to imprisonment, for tax crimes that involve large and especially large tax debts. This issue is regulated by Articles 198 and 199 of the Criminal Code.

The amount of debt is considered large if the underpaid amount exceeds 10% of the total amount of tax that was calculated over the past three years. This amount must exceed 600,000 rubles or 1,800,000 rubles excluding time and percentage.

A particularly large debt is an amount that exceeds 20% of the total tax payment for the previous three years. It must be at least 3,000,000 rubles or 9,000,000 rubles, excluding percentages and time.

It is worth remembering that being held accountable for late payment or refusal to pay taxes is not a basis for exemption from compensation of existing debts. Within a three-year period, the state, represented by the tax service, has the right to hold an individual or organization accountable for non-payment of duties.

Amount of fines

The penalty for late transfer of funds for taxes is:

20% of the collection amount in case of unintentional debt;
40% of the amount if an individual or organization deliberately evades taxes.

If the tax is significant, then the fine will be quite significant. It can be in the tens and hundreds of thousands.

Conclusion

Supervisory authorities in our country closely monitor compliance with tax laws. It obliges you to pay all due duties and fees on time and in full. Taxpayers, whether individuals or organizations, must strictly follow the laws that govern tax issues.

If taxes are not paid on time, a debt arises, the amount of which can be easily found out by going online and going to the tax service website. In addition, there are several ways that allow you to get acquainted with the amount of duties that need to be paid, as well as find out the amount of fines accrued for late payment.

For the convenience of payers, there are currently many ways to pay tax debts by spending a couple of minutes of your time. This can be done on the tax service website, on the government services website or using online services.

In order not to become a debtor and not to damage their reputation, individuals, entrepreneurs and organizations must carefully monitor tax deductions, their size and payment deadlines. If individuals and entrepreneurs themselves are responsible for issues related to tax policy, then in an organization an accountant is responsible for this. The tax reputation depends on his literacy and competence. Since it is the accountant who deals with the collection of taxes from employees and the transfer to the tax service of all duties that correspond to the type of activity carried out by the organization.

To avoid the need to find out the size of your debt, you need to pay taxes on time and in full and ensure that the payment is delivered to the addressee, which is the tax service.