Efficiency of ways and methods of tax debt redemption in Ukraine

Volodymyr Ugryn
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Volodymyr Ugryn: Ternopil' National Economic University

Ukrainian Journal Ekonomist, 2015, issue 4, 19-22

Abstract: The efficiency of ways and methods of redeeming a tax debt in Ukraine are studied. It is revealed that the ways of redeeming a tax debt are an opportunity to reduce the tax debt due to taxpayers' voluntary tax redemption as well as compulsory collection of debts that, in turn, involves the following: legal enforcement procedure, without legal proceedings, and by local authorities of State Fiscal Service of Ukraine, as ordered by court. It is marked that compulsory collection of taxes executed by the Fiscal Service authorities includes confiscation of cash fund, collection of cashless currency, sale of property under tax lien, and money from administrative arrest.

Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:uje:journl:y:2015:i:4:p:19-22

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