Abstract:

Taxes are the key source of the budgets of most countries in the world. These revenues are the basis for the formation of public spending on health, social security, and so on. The consequences of late payment of tax liabilities may be the destabilization of the state's economy, the loss of stability of its development. At the same time, the solution of such a strategic task as ensuring motivation for the timely repayment of tax obligations is carried out exclusively through punitive methods. At the moment, no tool has been integrated in any country in the world to create a positive motivation for the population and enterprises to timely pay off their tax obligations. Within the framework of this article, the authors suggest a tool for creating a positive motivation for the timely repayment of tax obligations, based on the structure and principles of the option contract.