BACK TAXES

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задолженность по налогам: налоги, которые не были уплачены в срок по недоразумению или сознательно; налоговый орган после выявления такой недоплаты может устанавливать штрафы и начислять проценты по сумме задолженности, а в крайних случаях - начинать уголовное преследование виновных...Словарь экономических терминов.

Taxes that have been unpaid in the year that they were due. Taxpayers can have unpaid back taxes at the federal, state and/or local levels. Back taxes accumulate interest and penalties on a regular basis.

Unpaid back taxes can be a serious issue for many taxpayers who don't have the means to pay them. The Internal Revenue Service (IRS) has recently turned over the collection of unpaid back taxes to a private collection agency. Taxpayers who lack the means to repay taxes may often negotiate a lesser settlement via an offer in compromise with the IRS either directly or through a tax attorney.

недоїмки по податках; заборгованість по сплаті податків