MODERN MECHANISMS FOR COLLECTING DEBT ON TAXES, FEES, INSURANCE PREMIUMS

The significance of taxes for the functioning of the state is known to all. Accordingly, the problem of collecting tax debts is relevant at all times. Since 01.01.2023, amendments to the tax legislation came into force in Russia, including changes in the procedure for forced collection of debts on taxes, fees, insurance premiums. The article provides a comparative analysis of forced collection measures before and after the amendments, gives an assessment and draws preliminary conclusions.

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Publication Details

Journal
Society Economy Management
Published
2025-04-23
DOI
https://doi.org/10.47475/2618-9852-2025-10-1-47-52
Primary Topic
Economic and Technological Developments in Russia
Type
article
Field-Weighted Citation Impact
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article

MODERN MECHANISMS FOR COLLECTING DEBT ON TAXES, FEES, INSURANCE PREMIUMS

O.A. OKHOTNIKOVA
Society Economy Management
Economic and Technological Developments in Russia
article

MODERN MECHANISMS FOR COLLECTING DEBT ON TAXES, FEES, INSURANCE PREMIUMS

O.A. OKHOTNIKOVA
article en

Abstract

The significance of taxes for the functioning of the state is known to all. Accordingly, the problem of collecting tax debts is relevant at all times. Since 01.01.2023, amendments to the tax legislation came into force in Russia, including changes in the procedure for forced collection of debts on taxes, fees, insurance premiums. The article provides a comparative analysis of forced collection measures before and after the amendments, gives an assessment and draws preliminary conclusions.

Society Economy ManagementVol. 10(1)
Chelyabinsk State University (RU)
Openalex Percentile: Top 83%
Economic and Technological Developments in Russia
DOISourceOpenAlex
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MODERN MECHANISMS FOR COLLECTING DEBT ON TAXES, FEES, INSURANCE PREMIUMS — O.A. OKHOTNIKOVA · Society Economy Management (2025) | TGRS Research Map | TGRS