Илғор иқтисодиёт ва педагогик технологиялар Том 2 № 3 (2025) · с. 916-926
ISSUES OF IMPROVING THE MECHANISM FOR ELIMINATING TAX ARREARS
Makhmudostov, Jalol, Махмудостов, Джалол, Maxmadustov, Jalol
Аннотация
This article aims to improve the mechanism of tax collection, improve service and education for taxpayers, simplify the tax system and procedures, develop effective communication channels between taxpayers and tax authorities, and improve the mechanisms of tax collection. In addition, the theoretical and practical aspects of the formation of trust and perception of justice and the use of effective coercive measures also increase compliance, the trends in the development of relations, and the main reasons for the occurrence of tax arrears on taxes and fees.
tax arrearspropertycadastral valuepersonal cardtax elementsbudget capacitylocal budgetcosts of local budgetsjudicial executionlender
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