O‘ZBEKISTONDA SOLIQ QARZLARINI UNDIRISH MEXANIZMINI TAKOMILLASHTIRISH TAHLILI

The article examines the tax system, the importance of taxes in the state economy. The tax debts of legal entities and individual entrepreneurs, including individuals, have been analyzed. Opinions of foreign and domestic scholars about tax debts were studied. In addition, suggestions and recommendations are given about reducing tax arrears and improving the mechanism of effective collection in our country.

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