Reasons for the Occurrence of Tax Debt And Methods of Collecting it in Uzbekistan
Year: 2024
Type: article
Abstract: This article examines the main reasons for the emergence of tax debt. The opinions of foreign economists regarding the causes of tax debt in the country were also studied. Research shows that the occurrence of tax debt in the country is influenced by the level of development of the tax culture among taxpayers, the high tax burden and the imperfection of tax legislation. It also shows what actions the tax authority takes after a tax debt has arisen in the country. Besides during the study, the experience of a number of foreign countries was discussed. In the final part of the study, based on the above analysis and discussions, a number of proposals were developed towards further reducing tax debt in the country.
Author: Khakimov Ulugbek
Institution: Kimyo International University in Tashkent
Language: English
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4403954152