TAX DISCIPLINE AS A FACTOR OF SUSTAINABLE DEVELOPMENT: MECHANISMS OF COLLECTING INTERNATIONAL DEBT

Authors

  • Khamzina Dinara Rashatovna Tax inspectors assigned to districts shubasi-chief state tax inspector

Keywords:

tax discipline, sustainable development, tax arrears, international mechanisms, fiscal policy.

Abstract

The article examines the importance of tax discipline as a key factor in sustainable socio-economic development. Particular attention is paid to international mechanisms for collecting tax arrears, as well as to the analysis of foreign experience in this area. Based on the study of current trends, recommendations are proposed to improve the efficiency of tax administration in the context of globalization.

References

OECD (2023). Tax Administration 2023: Comparative Information on OECD and Other Advanced and Emerging Economies.

IMF (2022). Revenue Administration: Fiscal Information and Analysis.

The Ministry of Economy and Finance of the Republic of Uzbekistan. (2024). Report on the state of tax administration.

Shavkatov Sh.Sh. (2022). Improving tax discipline in Uzbekistan: problems and prospects. - Tashkent.

Kozlov V.V. (2021). International tax agreements: theory and practice. - M.: Finance and statistics.

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Published

2025-05-12

How to Cite

Khamzina Dinara Rashatovna. (2025). TAX DISCIPLINE AS A FACTOR OF SUSTAINABLE DEVELOPMENT: MECHANISMS OF COLLECTING INTERNATIONAL DEBT. Ethiopian International Multidisciplinary Research Conferences, 106–107. Retrieved from https://eijmr.org/conferences/index.php/eimrc/article/view/752

Issue

2025: Ethiopian International Multidisciplinary Research Conferences

Section

Articles

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