POSTPONEMENT OR INSTALLMENT OF TAX PAYMENTS AS A FORM OF A STATE AID FOR ECONOMIC ENTITIES

Abstract

Due to the unstable socio-economic situation in our country, economic entities, as participants of tax relations, do not always act in accordance with the requirements established by the tax legislation. It leads to an inadequate performance of paying taxes and fees duty and, as a consequence, to the occurrence of a tax debt. In order to decrease losses of the state and support of business entities, various mechanisms aimed at repayment of tax debt are included in the action, one of which is the postponement and installment of tax debt.

Matters related to the postponement and / or installment of tax payers' tax debt have already been the subject of of such scholars researches as O. O. Yemelianova, K. V. Kalyan, M. P. Kucheriavenko, R. F. Khanova, N. I. Khimicheva etc. However, due to the rapid, dynamic changes in Ukrainian tax legislation, the procedure for applying postponement and installment of tax payments will require a detailed research. Thus, the purpose of the proposed article is to determine the features of the application of postponement and installment of tax payments.