Improving tax debt reduction mechanisms in ensuring the financial stability of enterprises

Payziyev , Xamid, Пайзиев , Хамид, Payziyev , Xamid

Илғор иқтисодиёт ва педагогик технологиялар · 2026-yil

Annotatsiya

This scientific article investigates the issues of optimizing and improving the mechanisms for reducing tax debt in order to ensure the financial stability and enhance the solvency of economic entities, particularly enterprises, in the context of the modernization of Uzbekistan's economy. Within the framework of the study, the internal and external factors underlying the emergence of tax arrears in enterprises, the negative impact of untimely fulfillment of tax obligations on corporate liquidity, and the pathways for mitigating tax debt through the transformation of tax administration are comprehensively analyzed. The article discusses the compulsory enforcement of tax arrears and its legal-economic consequences, specifically focusing on the effectiveness of pre-trial and judicial debt collection procedures. The impact of recent reforms in the national tax system and the norms of the current Tax Code on enterprise sustainability is conceptually evaluated. Furthermore, scientifically grounded proposals and practical recommendations have been developed to adapt international best practices to the economic realities of Uzbekistan, introduce incentive mechanisms to enhance tax compliance, and eliminate problems associated with bank orders (inkasso) and enforcement documents

Maqola ma’lumotlari
MualliflarPayziyev , Xamid, Пайзиев , Хамид, Payziyev , Xamid
JurnalИлғор иқтисодиёт ва педагогик технологиялар
NashriyotТошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази
ISSN1994-2025
Nashr sanasi2026-06-15
Jild3
Son3
Betlar541-547
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/3060-4842-2026-vol3-iss3-pp541-547
Indeksga qo‘shilgan2026-08-26

DOI: 10.60078/3060-4842-2026-vol3-iss3-pp541-547 · Maqolaning asl sahifasi

Kalit so‘zlar

enterprise financial stability, tax debt, tax administration, solvency, tax compliance, compulsory enforcement, liquidity, Tax Code, tax burden, non-compliant taxpayer, risk management, corporate finance, финансовая устойчивость предприятия, налоговая задолженность, налоговое администрирование, платежеспособность, налоговая дисциплина, принудительное взыскание, ликвидность, Налоговый кодекс, налоговая нагрузка, недобросовестный налогоплательщик, управление рисками, корпоративные финансы, korxona moliyaviy barqarorligi, soliq qarzi, soliq ma’muriyatchiligi, to‘lov qobiliyati, soliq intizomi, majburiy undirish, likvidlik, Soliq kodeksi, soliq yuklamasi, insofsiz soliq to‘lovchi, risklarni boshqarish, korporativ moliya

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAPayziyev , Xamid, Пайзиев , Хамид, & Payziyev , Xamid (2026). IMPROVING TAX DEBT REDUCTION MECHANISMS IN ENSURING THE FINANCIAL STABILITY OF ENTERPRISES. Илғор иқтисодиёт ва педагогик технологиялар, 3(3), 541-547. https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp541-547
GOST (OAK)Payziyev , Xamid, Пайзиев , Хамид, Payziyev , Xamid IMPROVING TAX DEBT REDUCTION MECHANISMS IN ENSURING THE FINANCIAL STABILITY OF ENTERPRISES // Илғор иқтисодиёт ва педагогик технологиялар. – 2026. – T. 3, № 3. – P. 541-547. – DOI: 10.60078/3060-4842-2026-vol3-iss3-pp541-547.
MLAPayziyev , Xamid, Пайзиев , Хамид, and Payziyev , Xamid. “IMPROVING TAX DEBT REDUCTION MECHANISMS IN ENSURING THE FINANCIAL STABILITY OF ENTERPRISES.” Илғор иқтисодиёт ва педагогик технологиялар, 3(3), 541-547, 2026. https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp541-547
ChicagoPayziyev , Xamid, Пайзиев , Хамид, and Payziyev , Xamid. “IMPROVING TAX DEBT REDUCTION MECHANISMS IN ENSURING THE FINANCIAL STABILITY OF ENTERPRISES.” Илғор иқтисодиёт ва педагогик технологиялар, 3(3), 541-547 (2026). https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp541-547
HarvardPayziyev , Xamid, Пайзиев , Хамид, and Payziyev , Xamid (2026) ‘IMPROVING TAX DEBT REDUCTION MECHANISMS IN ENSURING THE FINANCIAL STABILITY OF ENTERPRISES’, Илғор иқтисодиёт ва педагогик технологиялар, 3(3), 541-547. https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp541-547
BibTeX
@article{payziyevxamid2026,
  title = {IMPROVING TAX DEBT REDUCTION MECHANISMS IN ENSURING THE FINANCIAL STABILITY OF ENTERPRISES},
  author = {Payziyev , Xamid and Пайзиев , Хамид and Payziyev , Xamid},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year = {2026},
  volume = {3},
  number = {3},
  pages = {541-547},
  doi = {10.60078/3060-4842-2026-vol3-iss3-pp541-547},
  url = {https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp541-547}
}

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