Subject. The article addresses the tax liabilities of taxpayers registered in the subjects of the Far Eastern Federal District, which should be paid to the consolidated budget of the Russian Federation, as well as the factors of the said debt growth.
Objectives. Our aim is to assess the level of tax debt of regions of the Russian Far East and identify the correlation between the factors and the amount of tax debt.
Methods. The study rests on methods of analysis, generalization, grouping, systematization, and the correlation and regression analysis.
Results. We analyzed the level of tax debt for the entire Far Eastern Federal District and by region, identified factors affecting the growth of tax debt therein. The paper assesses the structure of tax debt by type of taxes and activity of debtors. The unveiled factors may help control changes in the size of tax debt in the Russian Far East and develop effective measures to improve the debt collection.
Conclusions. The study shows that there is an increase in the tax debt in the regions of the Russian Far East, in the VAT in particular. The factor analysis revealed that the volume of sales of wholesale enterprises, investment in fixed capital, the consumer price index have the largest impact on the amount of tax debt.
Contribution to the moss flora of Ayan (west coast of the Sea of Okhotsk, the Russian Far East)