МЕХАНИЗМ ВЗЫСКАНИЯ НАЛОГОВОЙ ЗАДОЛЖЕННОСТИ В УСЛОВИЯХ РАЗВИТИЯ ЦИФРОВОЙ ИНФРАСТРУКТУРЫ В УЗБЕКИСТАНЕ

Аннотация

Due to the rapid development of digital infrastructure in Uzbekistan, the landscape of tax debt collection is changing. Explores the evolving mechanism used by tax authorities to collect tax debts and highlights the impact of digitization on efficiency, transparency and compliance. By analyzing the current state of digital infrastructure and its integration into tax collection processes, it illuminates the opportunities and challenges that arise in a dynamic environment. Key words: local tax, market value of property, cadastral value, personal card, tax elements, budget potential, local budget, local budget expenditures, local taxes, tax debt, maintenance, tax collection, tax benefits.