Analysis of the Interaction of Authorized Bodies in the Collection of Tax Debts
Keywords:
tax debt, authorized bodies, Bureau of Compulsory Enforcement, State Tax Committee, information exchangeAbstract
This article analyzes the interaction of authorized bodies involved in the tax debt collection system in the Republic of Uzbekistan. The process of effective tax debt collection directly depends on the continuous exchange of information, a clear division of responsibilities and a coordinated mechanism between the State Tax Committee, the Bureau of Compulsory Enforcement, banks, judicial bodies and local government agencies. The article highlights the systemic problems existing in practice, the factors that cause them and the proposed measures to eliminate these shortcomings. The proposals developed by the author are aimed at reducing tax debts, strengthening interagency cooperation between authorized bodies and stabilizing state budget revenues.
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