Keywords
tax payers
legal entities
individual entrepreneurs
tax burden
taxes and fees
tax debt
state
budget
How to Cite
Abstract
This article examines the importance of taxes in the state economy and today, it is based on the fact that the reduction of tax debt in the country is one of the urgent issues. The opinions and comments of foreign economists on reducing tax debt were studied. Tax debts of legal entities, including individual entrepreneurs are analyzed. Specific features of tax debt recovery in developed countries have 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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