Objectives:
The aim of the work is to analyze one of the reasons that may affect the creation of a spiral of debt on the part of a natural person conducting business

Material and methods:
In principle, the legal-dogmatic method, analysis and synthesis were used.

Results:
The creation of a spiral of indebtedness for natural persons conducting business activity may be indirectly caused by a specific abandonment by the taxpayer consisting in refraining from paying an advance on income tax on time. By postponing the obligation to pay tax, the taxpayer transfers the burden of tax liability to a different date, which, as a consequence, may cause accumulation of various obligations. Such a financial policy may ultimately lead to attempts to incur further obligations, not necessarily safe from the point of view of the financial liquidity of the enterprise and the natural person.

Conclusions:
Adjustment of applicable tax law may, but does not have to contribute to reducing the risk of creating a spiral of indebtedness of a natural person conducting business activity