Latent debt: analysis and causes

Tax debt is one of the destabilizing factors in the socio-economic development of the country. It is formed as a result of improper performance by the taxpayer of the obligation to pay tax, collection, insurance premiums (as well as penalties and penalties). Tax debt has a diverse structure. The article presents the theoretical foundations of the concept of tax debt and analysis of its structure. The concept of latent tax debt and the causes of its occurrence is given.