IMPROVING THE MECHANISM FOR REDUCING TAX ARREARS THROUGH ACCOUNTS RECEIVABLE IN ENHANCING LOCAL BUDGET REVENUES

this article develops a methodological and institutional framework for reducing tax arrears through the targeted use of accounts receivable in order to strengthen local budget revenues in Uzbekistan. The study synthesizes legal reforms, digital tax administration instruments, debtor–creditor settlement procedures, and open fiscal indicators for 2021–2025 to design a recovery mechanism that links outstanding tax liabilities to collectible receivables in the real economy. The proposed approach demonstrates that receivables-based recovery can expand the effective enforcement base, accelerate liquidity mobilization into the budget system, and improve the predictability of territorial fiscal planning without relying solely on coercive asset-based collection methods.

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