Improving the administration mechanism for tax debts and ways to ensure execution obligations to pay taxes and duties

The article is devoted to the issues of tax debt administration and improving the ways to ensure execution of obligations on paying taxes and duties, as well as provides basic theoretical concepts and factual material on the current state of tax debt. In addition, the article represents a number of specific proposals to improve the efficiency of tax debt administration. In this regard, one of the significant areas of tax administration in Uzbekistan is reduction of taxes and duties, as well as growth of tax revenues while smoothing out relations between taxpayers and tax authorities which will not enable to create an excessive tax burden on taxpayers.