Approaches to optimizing the collection of property taxes in modern conditions

Rozhkov Roman Sergeevich, Rozhkov Sergey Nikolaevich, Salakaya Nadezhda Tamazievna

This article discusses issues of increasing debts from individuals on property taxes, and the need to determine ways to reduce this debt. The structure of revenues of the consolidated budgets of the subjects of the Russian Federation in 2020 is given. The dynamics of tax revenues of the consolidated budget of the Russian Federation and budgets of state extra-budgetary funds is determined. The importance of paying taxes to the budget of the Russian Federation is revealed, it is determined when taxes are accrued and when they need to be paid, the sanctions that come for non-payment of taxes are given, and the specifics of the procedure for collecting tax arrears are determined. An algorithm is proposed to improve the efficiency of debt collection on property taxes.

Keywords:The Tax Code of the Russian Federation, taxes and fees, tax authorities, property taxes, debt, tax notification, collection, income, budget, extra-budgetary funds, sanctions, inflation