REASONS FOR TAX DEBT AND THE MAIN DIRECTIONS FOR ITS REDUCTION
DOI:
https://doi.org/10.55439/EIT/vol12_iss1/i24Keywords:
Tax authority, tax payers, legal entities, individual entrepreneurs, tax burden, tax culture, taxes and fees, tax debt, state, budget.Abstract
This article examines the main causes of tax debt. The opinions of foreign economists regarding the occurrence of tax debt in the country were also studied. The practice of collecting tax debts in developed countries has been studied. Based on the above-mentioned circumstances, proposals and recommendations have been formulated to reduce tax debt in our country, including improving the practice of its effective collection.
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