ISSUES OF IMPROVING THE MECHANISM OF COLLECTION OF TAX DEBTS OF LEGAL ENTITIES AND INDIVIDUAL ENTREPRENEURS

Authors

  • Ulug‘bek Hakimov Independent researcher Tashkent state university of economics

DOI:

https://doi.org/10.5281/zenodo.7265003

Keywords:

legal entities, individual entrepreneurs, tax system, taxes and fees, tax debt.

Abstract

In this article tax debts of legal entities and individual entrepreneurs were analyzed. Opinions of foreign and domestic scholars about tax debts were studied. In addition, suggestions and recommendations are given about reducing and improving the effective collection of tax arrears

References

Code (2020). Tax Code of the Republic of Uzbekistan.

Constitution (2019). Constitution of the Republic of Uzbekistan.

Margherita Ebraico (2015). An Assessment of the Performance of the Italian Tax Debt Collection System. Taxation papers, p-53.

S.N. Alikhin, D.А. Levacheva (2018). Evolution of the mechanism for enforced collection of debt to the budget. Taxes, p-28.

I.G. Vinokhodova (2019). Improving the practice of collecting debts of organizations for taxes and fees. Scientific article, p-22.

Data of the State Tax Committee and the Ministry of Finance of the Republic of Uzbekistan.

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Published

2022-10-29

Issue

Vol. 1 No. 4 (2022): Current approaches and new research in modern sciences

Section

Статьи

How to Cite

Hakimov, U. (2022). ISSUES OF IMPROVING THE MECHANISM OF COLLECTION OF TAX DEBTS OF LEGAL ENTITIES AND INDIVIDUAL ENTREPRENEURS. Current Approaches and New Research in Modern Sciences, 1(4), 91-94. https://doi.org/10.5281/zenodo.7265003