Tax Debt Individual Customers in the Russian Federation

Abstract

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.

A simple mechanism leading to first-order phase transitions in a model of tax evasion

“…Economists studied models of tax evasion during several years 6,7,8,9,10,11,12,13 , and more recently physicists also became interested in the subject 14,15,16,17,18,19,20 (for recent reviews, see 3,4,21,22 ). The authors in 13 discussed that 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.…”