Importance The research analyses how arrears originate in relation to taxes and levies, charges and tax sanctions within 2006 to 2013. Tax arrears have a negative effect on the budgetary system, thus substantiating its relevance as the subject of this research and article. Objectives The research investigates the dynamics of tax arrears in the Central Federal District and identifies key factors that cause them. The research draws upon data of the Federal State Statistics Service and Federal Tax Service. Methods I apply the methods of statistical analysis and graphical, correlation and regression analysis, in particular. Based on the analysis, I made my conclusions that it is possible to trace the common growing trend in tax arrears throughout the Central Federal District (in the current prices). Results As a result of the research, I determine that the period from 2006 to 2013 demonstrated the general growing trend in arrears in relation to taxes, levies, charges and tax sanctions (in the current prices). The indicator showed the most significant decrease in 2008. The regions are rather differentiated in terms of allocation of arrears among them. Moscow accounts for over 60% of the total arrears in the Central Federal District. Conclusions and Relevance The indicator under study was mostly affected by factors at the micro-and mesolevel. The results of the research may be applicable to planning tax revenues of various budgets.
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