Analysis of the dynamics and structure of the debt on taxes and fees, penalties and tax sanctions in the Russian Federation for 2015-2019

The article presents the results of the analysis of the dynamics and structure of debt on taxes and duties, penalties and tax sanctions in the Russian Federation according to the Federal Tax Service of the Russian Federation as of January 1, 2015-2019. The author concludes that the Russian Federal tax service has a number of problems that they face every day in the collection of tax debts, the procedure of administrative procedure for collecting tax debts is not perfect and is subject to significant reform.