The procedure and analysis of tax debt collection of individuals

Аннотация

The tax system is one of the oldest means of ensuring fiscal, economic and social functions of the state and based on the specific characteristics of taxpayers, it is required to constantly make changes, clarifications and additions. The expansion and complexity of economic relations requires tax administration in the country to be in line with the realities of the modern economy, to clearly regulate taxation, and at the same time to be transparent. In particular, the head of our state said, "You are all aware of the sharp processes taking place in the world today. The complex geopolitical situation in the world, the shortage of energy resources is increasing, the need for food is increasing, and financial resources are becoming more expensive. In such a situation, no matter how difficult it may be, we will resolutely continue economic reforms, fully mobilize domestic capabilities, and further develop the private sector. For this, first of all, we will speed up reforms to improve the business environment." [1]