| безнадёжная к взысканию задолженность по налогам | uncollectible taxes (Uncollectible taxes comprise two elements: one element (often referred to in public finance as the tax gap) can be described as the amounts of taxes due that the government is not aware of, due to the underground economy, fraud, evasion, non-compliance with the tax law and error. An additional element is the amount of tax due, expected to be collected under the tax law and known by thegovernment, but that is not finally paid due to bankruptcy or to mutual agreement between the government and the debtor, as a consequence of economic difficulties affecting the situation ofinstitutional units, including households, in the context of a recession for instance. This additionalelement is referred to hereafter as taxes unlikely to be collected. Mishonok) |
