期刊名称：Journal of Public Administration, Finance and Law
印刷版ISSN：2285-2204
电子版ISSN：2285-3499
出版年度：2016
卷号：10
期号：1
页码：203-211
语种：English
出版社：Technopress
摘要：The article presents the results of tax debt public management methods research on the basis of experience of Ukraine State Fiscal Service work.It was found out that during the analyzed period the most efficient methods of tax debt management are such methods as sending a tax claim,deferred payment (delay of payment) of taxes and dues,and collecting money from debtors’ accounts.According to the results of tax debt public management methods analysis,recommendations were given on increasing their application efficiency with the aim of stabilization of the budgetary and taxation system in the state.
关键词：tax debt;tax debt public management;tax debt management methods;tax claim;tax collateral;deferred payment of tax debt;administrative arrest of property.
