Keywords
tax payers
taxes and fees
tax debt
budget
a business entity with a tax debt
How to Cite
Abstract
The article examines the tax system, the importance of taxes in the state economy. The tax debts of legal entities and individual entrepreneurs, including individuals, have been analyzed. Opinions of foreign and domestic scholars about tax debts were studied. In addition, suggestions and recommendations are given about reducing tax arrears and improving the mechanism of effective collection in our country.
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