Tax arrears are debts owed by a taxpayer to the budget in respect of taxes, fees, penalties, and other mandatorypayments stipulated by legislation that have not been paid within the deadlines established by law. An increasein the amount of tax arrears reduces the competitiveness of enterprises. From a scientific perspective, tax arrears are notmerely a reduction in budget revenues but also a factor affecting the liquidity, financial stability, investment activity,and economic security of an enterprise. This process has a significant negative impact on the further development ofthe light industry and on ensuring its competitiveness, as is the case with enterprises in other sectors. From this perspective,conducting a scientific analysis of this process and developing scientific recommendations aimed at reducingtax arrears is of significant scientific relevance. Accordingly, the main objective of this article is to develop scientific recommendationsbased on a scientific analysis of these processes.
| Mualliflar | Haydarova, Shokhista |
|---|---|
| Jurnal | Innovation science and technologiy |
| Nashr sanasi | 2026-08-01 |
| Jild | 2 |
| Son | 8 |
| Betlar | 95-99 |
| Til | Ingliz |
| DOI | 10.5281/zenodo.22091009 |
DOI: 10.5281/zenodo.22091009 · Maqolaning asl sahifasi
taxation, tax arrears, tax burden, incentive role of taxes, tax policy, light industry enterprises, tax incentives, tax deductions, tax exemption.
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