REASONS FOR TAX DEBT AND THE MAIN DIRECTIONS FOR ITS REDUCTION

This article examines the main causes of tax debt. The opinions of foreign economists regarding the occurrence of tax debt in the country were also studied. Cases of timely payment of taxes and fees by legal entities and individual entrepreneurs were analyzed. Specific features of tax debt recovery in developed countries have been studied. Based on the above-mentioned circumstances, proposals and recommendations have been formulated to reduce tax debt in our country, including improving the practice of its effective collection.

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