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The Modern Mechanism for the Compulsory Enforcement of Recovery of a Verified Negative Balance Amount on the Unified Tax Account from Individual Taxpayers
- Authors: Tsindeliani I.A.1, Vasilyeva2 E.G.2
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Affiliations:
- Russian State University of Justice named after V. M. Lebedev
- North Caucasus Branch, Russian State University of Justice named after V. M. Lebedev
- Issue: No 9 (2025)
- Pages: 34-44
- Section: Public law (state law) studies
- Submitted: 05.01.2026
- Published: 08.01.2026
- URL: https://ogarev-online.ru/2072-909X/article/view/364100
- DOI: https://doi.org/10.37399/issn2072-909X.2025.9.34-44
- ID: 364100
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Abstract
The article describes a new mechanism for the enforcement of tax debt collection from individuals, which has been in effect since 1 January 2023, topical issues that arise in the judicial procedure for collecting negative balances on unified tax account. The authors considered the compulsory procedure for collecting verified debts, in terms of the new procedure for calculating the terms for the compulsory performance of the aggregate obligation in relation to taxpayers – individuals. The mechanism for implementing the settlement procedure and the updated compulsory procedure for collecting tax debts from individuals was gradually considered.
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About the authors
Imeda A. Tsindeliani
Russian State University of Justice named after V. M. Lebedev
Email: imeda_pravo@mail.ru
ORCID iD: 0000-0003-3975-2958
Candidate of Science (Law), Associate Professor, Head at the Financial Law Department;
Russian Federation, Moscow, Russian FederationEvgeniya G. Vasilyeva2
North Caucasus Branch, Russian State University of Justice named after V. M. Lebedev
Author for correspondence.
Email: vasileva_e80@mail.ru
ORCID iD: 0000-0002-0461-921X
Candidate of Science (Law), Associate Professor, Head at the Financial Law Department;
Russian Federation, Krasnodar, Russian FederationReferences
- Vasilyeva, E. G. Unified tax account – an innovative model of fulfilling the total tax obligation in tax administration. The state and law of Russia in the modern world. Collection of reports of the XII Moscow Legal Week. XXII International Scientific and Practical Conference; XXIII International Scientific and Practical Conference of the Faculty of Law of Lomonosov Moscow State University (Moscow, November 23–25, 2022). In 5 pts. Pt. 2. Moscow: Kutafin Moscow State Law University (MSAL); 2023. Рp. 198–203. (In Russ.)
- Vasilyeva, E. G. Single tax account, single tax payment as an innovative model for execution of a total tax obligation. Imushchestvennye otnosheniya v Rossijskoj Federatsii = Property Relations in the Russian Federation. 2023;(4):101-112. (In Russ.)
- Tsindeliani, I. A., Vasilyeva, E. G., Vinogradova, A. D. Reform of the institution of compulsory debt collection from taxpayers – individuals. Rossijskoe pravosudie = Russian Justice. 2024;(1):22-35. (In Russ.)
- Tsindeliani, I. A. Reform of the institution of collection of mandatory payments and sanctions from individuals. Finansovoe pravo = Financial Law. 2016;(1):33-37. (In Russ.)
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