Enhancing and Developing the Tax Debt Collection System in Uzbekistan

Abstract

Tax debt collection is a critical component of fiscal policy, influencing a nation's ability to fund public services and foster economic stability. In Uzbekistan, the efficiency of tax debt collection has significant implications for economic development and governance. This article examines the current tax debt collection system in Uzbekistan, identifies key challenges, and proposes strategies for enhancement in line with Scopus requirements. Through comparative analysis with international best practices, the study aims to offer insights for policymakers to optimize the system’s efficacy.