Tax Arrears: Crisis Lessons (Example of the Siberian Federal District)

Abstract

The article analyzes the dynamics of tax arrears to the budget (according to the Federal Tax Service) across Russia and the Siberian Federal District over 2002—2010. The analysis is carried out based on the absolute and relative indicators. It is shown that the tax burden, with and without the arrears taken into account, in the Siberian Federal District is significantly lower than the analogous parameter across Russia. The effect of individual sectors on the summary figures of tax arrears is studied

Keywords

• Tax arrears
• budget
• crisis
• Siberian Federal District
• Russia