Formation of Tax Arrears in the Economy of Uzbekistan and Analysis of the Position of Enterprises in this Process

This article analyzes the formation of tax arrears in the economy of Uzbekistan, with particular emphasis on the role and financial condition of enterprises in this process. Specifically, the study examines the dynamics of tax arrears at the national level, their share in total tax revenues, and the structural characteristics of tax arrears incurred by enterprises across different sectors of the economy. In addition, the study investigates the economic and financial factors contributing to the emergence of tax arrears, enterprises’ ability to fulfill their tax obligations in a timely manner, and the theoretical, methodological, and practical aspects associated with the collection of tax arrears. Based on the analyses conducted, the study assesses the trends in the formation of tax arrears among enterprises and develops relevant academic conclusions and practical recommendations aimed at reducing tax arrears, ensuring the timely fulfillment of tax obligations, and improving mechanisms for the collection of outstanding tax liabilities.