THE MAIN REASONS FOR THE OCCURRENCE OF TAX ARREARS

Abstract

In the process of supporting entrepreneurship and small business in our country today and in the process of liberalizing their activities, reducing various inspections, reducing the impact of taxes and fees on their activities, that is, any economic sub-organization regardless of the form of ownership. It is no secret that the most important principle of taxation today is to ensure that the tax paid by the taxpayer is the basis for providing him with full economic freedom. Since the first years of our independence, great importance has been attached to preventing the growth of debt, especially tax debt. Legal and regulatory frameworks were created to regulate relations between lenders and borrowers, creditors and debtors. Due to the strict measures taken, the activity of the tax authorities in collecting tax sums to the budget and extra-budgetary funds has certain positive results.