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However, in July there was a significantdecline in current tax receipts and increase in arrears which continued duringautumn 1997. We think that one of the reasons for such decline consists in theunderstanding by the economic agents of the softening of the government'sattitude towards tax defaulters. Softening of the government's positionmanifested itself in the absence of any tough actions with respect to thedefaulters who refused to restructure their accrued debts according to theGovernment's resolution No.254 of 5 March 1997, adoption of the ResolutionNo.928 of 4 July 1997, which was later partly revoked, which envisaged verylenient schedule for debt repayments to the budget (including the debt of thebudget organisations) and tax arrears in the fuel and energy complex and thedecision to write off arrears on fines and penalties, etc. On the whole, in1997 the Government adopted less than a dozen resolutions dealing with therestructuring of the enterprises' debts to the budget.

In the second half-year, the volume ofarrears was constantly growing in real terms. Overall real growth of the volumeof arrears during June-November constituted nearly 50 per cent. Only by the endof the year, owing to the offset money payments, it became possible to reducethe volume of arrears by about 7 per cent in real terms.

Table 6

Tax arrears to the Federal budget
(December 1996 prices) in 1997 (Rb bn)

ARREARS	1996	I	II	III	IV	V	VI	VII	VIII	IX	X	XI	XII
Overall	70533	78117	80414	77192	75198	75328	73875	84143	90838	95809	102877	109947	103551
Total deflated arrears	57886	62669	63559	60169	58035	57617	55891	63091	68247	72199	77370	82194	76647
Total arrears in percent of monthly GDP	31,3	38,8	39,9	37,8	40,2	40,4	37,5	37,90	39,30	39,11	42,87	44,51	40,61
Changes in arrears,total (per cent ).		8,3	1,4	-5,3	-3,5	-0,7	-2,9	12,9	8,2	5,8	7,2	6,2	-6,7per cent
On VAT	42058	49481	51419	49764	47864	48662	49167	55559	59110	62772	69088	73671	71032
Arrears on VAT deflated	34517	39696	40641	38790	36940	37220	37197	41659	44410	47303	51959	55075	52577
Change of arrears onVAT (per cent )		15,0	2,4	-4,6	-4,8	0,8	-0,1	12,0	6,6	6,5	9,8	6,0	-4,5per cent
On profit tax	9218	8935	9126	8575	10131	10908	10530	11354	13418	13361	13058	15257	13964
Arrears on profit tax(deflated)	7566	7168	7213	6684	7819	8344	7966	8514	10081	10068	9821	11406	10336
Change of arrears onprofit tax (per cent )		-5,3	0,6	-7,3	17,0	6,7	-4,5	6,9	18,4	-0,1	-2,5	16,1	-9,4per cent

Movement through time of the arrears to theconsolidated budget (Tableа7) is similar to the dynamics of the arrears to thefederal budget and, to a large extent, is being explained by the same factors.Compared with the beginning of the year, by December 1997 the real volume ofarrears increased by 27 per cent.

In 1997 offset payments of tax arrears andbudget liabilities were carried out by way of "reversed" offset payment whichstarted from the enterprises paying their tax arrears and not from thegovernment arrears as it was done earlier. Despite the fact that with the helpof the offset payments, about 25 per cent of the tax revenues have beencollected, that type of budget execution itself and insufficiently clearorganisation of the offset payments permanently led to a reduction in the taxdiscipline when taxpayers in view of the pending offset tax arrears for thebudget ones wanted to increase the volume of arrears by cutting current taxpayments.

Table 7.

Tax arrears to the consolidated budget
(in December 1996 prices) in 1997 (Rbtrillion)

AAREARS	1996	I	II	III	IV	V	VI	VII	VIII	IX	X	XI	XII
Overall	128,2	138,9	140,2	136,1	151,9	166,6	159,7	163,3	179,5	180,2	185,2	204,5	181,8
Total arrears(deflated)	105,2	111,4	110,8	106,1	117,3	127,4	120,8	122,4	134,9	135,8	139,2	152,9	134,6
Total arrears in percent of monthly GDP	57,0	69,1	70,1	66,7	74,1	80,5	74,3	73,6	76,73	73,56	77,1	82,8	71,3
Change of arrears andtotal (per cent ).		5,9per cent	-0,6per cent	-4,2per cent	10,5per cent	8,7per cent	-5,2per cent	1,3per cent	10,2per cent	0,7per cent	2,5per cent	9,8per cent	-12,0per cent
VAT arrears	55.8	66.2	68.7	67.1	69.6	73.3	73.0	77.3	81.4	84.5	91.4	96.7	91,2
VAT arrears (deflated)	45.8	53,1	54,3	52,3	53,7	56,1	55,2	57,9	61,2	63,7	68,8	72,3	67,5
VAT arrears (per cent)		16,0per cent	2,1per cent	-3,6per cent	2,6per cent	4,4per cent	-1,5per cent	4,9per cent	5,5per cent	4,1per cent	8,0per cent	5,2per cent	-6,7per cent Pages:     | 1 |   ...   | 8 | 9 | 10 | 11 | 12 |   ...   | 22 |    Книги по разным темам