This article is devoted to topical issues of taxation of individuals and the resulting tax liabilities. Managing tax debt is of great importance as the macroeconomic conditions for the transition to sustainable development and improve competitiveness. In our opinion, the management of tax arrears -it's not only the performance of the tax authorities of their duties to collect the debt, but also the formation of the system of economic relations that arise between the state (local government), business entities and individuals regarding the payment of fees. Relevance of the topic is due to increased tax liabilities of individuals in the Russian Federation, as a result, it is necessary to find the optimal tax instruments of debt management.
The paper considers current taxation problems in cross-border electronic commerce in goods, the share of which in total trade continues to grow. Considering the field of economics as a part of university education, which can play a prominent role in solving the current problems, we suggests possible ways of regulating the cross-border e-commerce taxation by involving digital platforms in the taxation process and making them fully or partially liable for tax obligations. In addition, the establishment of university educational courses in the field of economics has been proposed as a way to improve the economic situation
The article is devoted to the current problems of tax regulation in the field of agricultural production in the Republic of Tatarstan and necessity of solving them. In our opinion, improvement of tax regulation of agricultural production in the Republic of Tatarstan should be carried out by means of development of effective mechanisms of tax regulation of activity of agricultural commodity producers of the Republic of Tatarstan, which in turn, would promote its further dynamic development.
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