Levies indebtedness: indicators and their characteristic (using the example of the Siberian federal district)
At the present time, an active development is seen in electronic flow of documents and in interdepartmental information interaction, the control of the levies legislation compliance has become customary, while there is no removal from the agenda of introducing alterations into the Tax Code of the Russian Federation in order to further improve the tax administration. The necessity of this is proved, in particular, by the dynamics and the structure of tax indebtedness of the Siberian Federal District and Republic of Buryatia to the budget system of the Russian Federation over the period of 2010-Janury 1, 2014. The generalized data allow to determine the average tax indebtedness of various levies types in terms of general tax incomes in the Siberian Federal District over the period of five years and to make a conclusion about insufficient efficiency of the existing organizational and economic mechanism of regulating tax indebtedness.