DIRECTIONS FOR IMPROVING THE TAX DEBT RECOVERY MECHANISM

Kuzieva Nargiza Ramazanovna, Sagdillaeva Zulfiya Asanalievna, Usmanova Mukhlisa Sagdullaevna
Tashkent Financial Institute, Doctor of Economics

Abstract

:The article presents the theoretical and organizational-legal foundations of tax debt collection in the country, as well as conclusions and suggestions for improving the tax debt collection mechanism.

Keywords:

:taxes, payments, taxpayer, tax debt, tax credit, financial sanctions, penalties.


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References


1. Moroz V.V. Nalogovoe administrirovanie zadoljennosti organizatsiy po nalogam i sboram: problemy vzyskania.: dis. sugar economy science - M., 2011. 2. Efremova E.S. Pogashenie nedoimki za schet debitorskoy zadoljennosti nalogoplatelshchika: necessary li vnosit izmeneniya v zakonodatelstvo?// dis. sugar economy science - M., 2019. 3. E. Elsin. Restrukturivanie nalogovoy zadoljennosti kak forma finansovoy podderjki predpriyatey. Abstract 2010. 4. A. Prigova. Nalogovaya zadolzhennost v usloviyax nesostoyatelnosti organizatsiy. Abstract 2009. 5. It was prepared by the researcher based on the information of the State Tax Committee. 6. It was prepared by the researcher based on the information of the State Tax Committee.

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