Evolution of the mechanism of recovery by enforcement of debt to the budget

The article describes the consistent development and major changes in the mechanism of forced debt collection by the tax authorities. The analysis of the current legislation, which established the presence of invariance in the terms of the application of measures of forced debt collection, which can be used by the taxpayer as a temporary measure to fill the existing deficit. Specific recommendations for taxpayers on interaction with the tax authorities in the presence of outstanding debt on mandatory payments, the use of which will provide the debtor with additional time and money to eliminate arrears on mandatory payments, and this without direct impact on the accounts of the organization.