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.
At present, the execution of help and guaranteeing the improvement of little and medium-sized organizations in the Russian Federation is quite possibly the main undertakings of the state. The essential errand of state charge guideline is to guarantee such a component for burdening the exercises of little and medium-sized organizations, in which, from one perspective, the ideal degree of taxation rate is guaranteed, and then again, there are steady and unsurprising assessment incomes to the spending framework. One of the instruments of duty guideline are uncommon expense systems that offer help and improvement of little and medium-sized organizations, work on the component of tax collection and assessment organization, and advance the taxation rate. In addition, it is prescribed to expand the strategy for the use of the patent tax assessment framework to citizens - legitimate substances, which will permit the patent tax collection framework to be applied to a more extensive scope of people and will build its fame.
Currently, the implementation of support and ensuring the development of small and mediumsized businesses in the Russian Federation is one of the most important tasks of the state. The primary task of state tax regulation is to ensure such a mechanism for taxing the activities of small and medium-sized businesses, in which, on the one hand, the optimal level of tax burden is ensured, and on the other hand, there are stable and predictable tax revenues to the budget system. One of the tools of tax regulation are special tax regimes that provide support and development of small and medium-sized businesses, simplify the mechanism of taxation and tax administration, and optimize the tax burden. One of such special tax regimes is the patent taxation system.
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