International Journal of Management IT and Engineering
  • Year: 2021
  • Volume: 11
  • Issue: 2

Practice of tax debt collection in Uzbekistan

  • Author:
  • U. F. Hakimov
  • Total Page Count: 7
  • Page Number: 1 to 7

Independent Researcher at Tashkent State University of Economics

Online published on 25 August, 2021.

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 in Uzbekistan.

Keywords

Legal entities, Individual entrepreneurs, Tax system, Taxes and fees, Tax debt