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. 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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