Илғор иқтисодиёт ва педагогик технологиялар Том 3 № 3 (2026) · с. 541-547
IMPROVING TAX DEBT REDUCTION MECHANISMS IN ENSURING THE FINANCIAL STABILITY OF ENTERPRISES
Payziyev, Xamid, Пайзиев, Хамид, Payziyev, Xamid
Аннотация
This scientific article investigates the issues of optimizing and improving the mechanisms for reducing tax debt in order to ensure the financial stability and enhance the solvency of economic entities, particularly enterprises, in the context of the modernization of Uzbekistan's economy. Within the framework of the study, the internal and external factors underlying the emergence of tax arrears in enterprises, the negative impact of untimely fulfillment of tax obligations on corporate liquidity, and the pathways for mitigating tax debt through the transformation of tax administration are comprehensively analyzed. The article discusses the compulsory enforcement of tax arrears and its legal-economic consequences, specifically focusing on the effectiveness of pre-trial and judicial debt collection procedures. The impact of recent reforms in the national tax system and the norms of the current Tax Code on enterprise sustainability is conceptually evaluated. Furthermore, scientifically grounded proposals and practical recommendations have been developed to adapt international best practices to the economic realities of Uzbekistan, introduce incentive mechanisms to enhance tax compliance, and eliminate problems associated with bank orders (inkasso) and enforcement documents
enterprise financial stabilitytax debttax administrationsolvencytax compliancecompulsory enforcementliquidityTax Codetax burdennon-compliant taxpayer
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