ANALYSIS OF THE MAIN CAUSES OF TAX ARREARS IN TERMS OF TAXES AND FEES
Abstract
This article aims to improve the tax collection mechanism, improve service and education for taxpayers, simplify the tax system and procedures, develop effective communication channels between taxpayers and tax authorities, and improve tax collection mechanisms. In addition, the theoretical and practical aspects of the formation of trust and perception of justice and the use of effective coercive measures also increase compliance, the trends in the development of relations, and the main reasons for the occurrence of tax arrears on taxes and fees.
Keywords:
tax arrears property cadastral value personal card tax elements budget capacity local budget costs of local budgetsReferences
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