WAYS TO RECOVER AMOUNTS OWED ON UNPAID TAXES AND FEES IN UZBEKISTAN

Authors

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

DOI:

https://doi.org/10.5281/zenodo.7265008

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.

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

Sh. Toshmatov (2008). Problems of strengthening the role of taxes in increasing the economic activity of enterprises. Doctoral dissertation.

I. Niyazmetov (2008). Analysis of the impact of the tax burden on the financial activities of business entities and budget revenues. Candidate work.

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

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Published

2022-10-29

How to Cite

Hakimov, U. (2022). WAYS TO RECOVER AMOUNTS OWED ON UNPAID TAXES AND FEES IN UZBEKISTAN. Development of Pedagogical Technologies in Modern Sciences, 1(4), 145-147. https://doi.org/10.5281/zenodo.7265008