Innovative powers of tax authorities to settle and collect debts from individuals

The article considers current issues of legal regulation related to the moment of appeal to the court by the tax authority and calculation of terms under paragraph 3 of Article 48 of the Tax code of the Russian Federation, and the procedure for implementing the mechanism of forced collection of debt from taxpayers (individuals) with a negative balance of the unified tax system. The algorithm of actions performed by tax authorities and the court during collection, as well as the procedure for calculating terms in the performance of the aggregate obligation of taxpayers are described. The advantages and prospects for the development of the updated institute of forced execution of the aggregate obligation and the grounds for applying to the Constitutional court of the Russian Federation in relation to certain provisions of Law No. 263-FZ, which have retroactive effect, are analyzed.