Approaches to the definition of the concept “tax debt”
Abstract
This article discusses the scientific approaches formulated by the authors in relation to the concept of “tax debt”. The relevance of the study of approaches from the point of view of fixing the conceptual apparatus of “tax debt” lies in the fact that, in the theory of the issue, each author or group of authors denotes the concept subjectively, which makes it possible to constantly discuss the very definition of debt. In practice, we are faced with the division of tax debt into debt on current payments and debt identified as a result of tax audits and other tax control measures. It seems appropriate to legislate the conceptual structure of “tax debt”, which will improve the tax discipline of payers of taxes and fees. A comparative analysis of approaches to the definition of settled and unsettled tax debts allowed us to give the author’s interpretation of these concepts. The criterion sign of the settled tax debt, in our opinion, is the use by the tax authorities in relation to it of the methods of indisputable collection. In case of hopelessness of collection, as well as the non-application at the moment of undisputed collection measures due to economic, social or other reasons, the tax debt should be considered as unsettled.
About the Author
S. V. Salmina
Kazan (Volga region) Federal University
Russian Federation
Russian Federation
Senior Lecturer
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Review
For citations:
Salmina S.V. Approaches to the definition of the concept “tax debt”. Kazan economic vestnik. 2022;(1):45-49. (In Russ.)
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