Reasons for the Occurrence of Tax Debt And Methods of Collecting it in Uzbekistan

This article examines the main reasons for the emergence of tax debt. The opinions of foreign economists regarding the causes of tax debt in the country were also studied. Research shows that the occurrence of tax debt in the country is influenced by the level of development of the tax culture among taxpayers, the high tax burden and the imperfection of tax legislation. It also shows what actions the tax authority takes after a tax debt has arisen in the country. Besides during the study, the experience of a number of foreign countries was discussed. In the final part of the study, based on the above analysis and discussions, a number of proposals were developed towards further reducing tax debt in the country.