Efficiency of the application of collection of tax and collection of legal entities in the Russian Federation

One of the most serious problems in the economic sphere of the country is the improper or non-fulfillment of the obligation to pay taxes and fees. This problem has socio-economic consequences, which creates tax incidents in the country. In this regard, the issue of strengthening discipline is the main point of improving and improving the Russian tax system, the position of which is determined by its necessary component - the proper fulfillment of obligations to pay fees and taxes. Due to this, there is a need for the application and formation of the most effective organizational, political, legal, economic and other means of ensuring tax payments.