Tax Arrears, Tax Compliance and Tax Debt Management in Uzbekistan: Existing Issues and Possible Solutions

Abstract

Tax arrears and tax compliance issues have been in the acne point since the global financial downturn. Fiscal concerns over stability of businesses and income level of individuals make the governments running stricter and tighter tax administration policies. In developing and transition economies, this scenario has diverse scenes: tax administration policies and tax compliance procedures are structured around business sector development and ensuring social protection. This article studies the profile, composition and origins of tax arrears, and proposes possible solutions to avoid and prevent overdue indebtedness in the context of Uzbekistan.

Keywords: tax arrears, tax administration, tax compliance, Uzbekistan.