Tax debt: analysis concepts and impact on the socio-economic relations
This article reviews the tax debt in the context of actual problems of governance. It was determined that the tax debt is a nationwide problem, as the shortfall of budget revenues in the planned volumes of the causes of tax debt directly affects the stability of the financial system and to finance s...
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| Format: | Article |
| Language: | Russian |
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Grani
2016-03-01
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| Series: | Aspekti Publìčnogo Upravlìnnâ |
| Subjects: | |
| Online Access: | https://aspects.org.ua/index.php/journal/article/view/249 |
| _version_ | 1818034836833566720 |
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| author | O. I. Yurieva |
| author_facet | O. I. Yurieva |
| author_sort | O. I. Yurieva |
| collection | DOAJ |
| description | This article reviews the tax debt in the context of actual problems of governance. It was determined that the tax debt is a nationwide problem, as the shortfall of budget revenues in the planned volumes of the causes of tax debt directly affects the stability of the financial system and to finance state programs of socio-economic development. Article reviews the characteristics and essence of the concept tax debt and investigates of the origin of the definition of «tax debt». The article contains the analysis and generalization of scientific studies regarding the definition and validation of the essence of the concept of the tax debt. As the results of the analysis the author’s point of view regarding the definition of the tax debt offered in article. The impact of the tax debt on the socio-economic relations in the country defined and asked to examine the contents of the tax debt in the legal, moral and socio-economic aspects. The article concludes that the tax debt is the result of errors committed in the state of socio-economic policies and evidence of differences in tax relations that have developed between taxpayers and the state. The interpretation of the nature and content of the tax debt has not only theoretical but also significant practical importance in view of the definition of objectives, priorities and strategy of public administration of the tax debt. |
| first_indexed | 2024-12-10T06:45:30Z |
| format | Article |
| id | doaj.art-a71efebc8ced4058ae44dc49ca8bb982 |
| institution | Directory Open Access Journal |
| issn | 2311-6420 2413-8231 |
| language | Russian |
| last_indexed | 2024-12-10T06:45:30Z |
| publishDate | 2016-03-01 |
| publisher | Grani |
| record_format | Article |
| series | Aspekti Publìčnogo Upravlìnnâ |
| spelling | doaj.art-a71efebc8ced4058ae44dc49ca8bb9822022-12-22T01:58:41ZrusGraniAspekti Publìčnogo Upravlìnnâ2311-64202413-82312016-03-0143/2910.15421/151608249Tax debt: analysis concepts and impact on the socio-economic relationsO. I. Yurieva0Харківський регіональний інститут державного управління Національної академії дер- жавного управління при Президентові України Адреса: 61001, Харків, пр. Московський, 75This article reviews the tax debt in the context of actual problems of governance. It was determined that the tax debt is a nationwide problem, as the shortfall of budget revenues in the planned volumes of the causes of tax debt directly affects the stability of the financial system and to finance state programs of socio-economic development. Article reviews the characteristics and essence of the concept tax debt and investigates of the origin of the definition of «tax debt». The article contains the analysis and generalization of scientific studies regarding the definition and validation of the essence of the concept of the tax debt. As the results of the analysis the author’s point of view regarding the definition of the tax debt offered in article. The impact of the tax debt on the socio-economic relations in the country defined and asked to examine the contents of the tax debt in the legal, moral and socio-economic aspects. The article concludes that the tax debt is the result of errors committed in the state of socio-economic policies and evidence of differences in tax relations that have developed between taxpayers and the state. The interpretation of the nature and content of the tax debt has not only theoretical but also significant practical importance in view of the definition of objectives, priorities and strategy of public administration of the tax debt.https://aspects.org.ua/index.php/journal/article/view/249боргподатковий боргдержавне управліннямеханізм державного управліннядержавне управління податковим боргомстратегія управління податковим боргомсуспільно-економічні відносини |
| spellingShingle | O. I. Yurieva Tax debt: analysis concepts and impact on the socio-economic relations Aspekti Publìčnogo Upravlìnnâ борг податковий борг державне управління механізм державного управління державне управління податковим боргом стратегія управління податковим боргом суспільно-економічні відносини |
| title | Tax debt: analysis concepts and impact on the socio-economic relations |
| title_full | Tax debt: analysis concepts and impact on the socio-economic relations |
| title_fullStr | Tax debt: analysis concepts and impact on the socio-economic relations |
| title_full_unstemmed | Tax debt: analysis concepts and impact on the socio-economic relations |
| title_short | Tax debt: analysis concepts and impact on the socio-economic relations |
| title_sort | tax debt analysis concepts and impact on the socio economic relations |
| topic | борг податковий борг державне управління механізм державного управління державне управління податковим боргом стратегія управління податковим боргом суспільно-економічні відносини |
| url | https://aspects.org.ua/index.php/journal/article/view/249 |
| work_keys_str_mv | AT oiyurieva taxdebtanalysisconceptsandimpactonthesocioeconomicrelations |