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the specific features of tax debt collection in developed countries based on Table 1
below.
Table 1
Peculiarities of the tax debt recovery mechanism in foreign countries [13]
Countries
Tax debt collection mechanism
USA
Interest on unpaid taxes is calculated at the rate of 6 percent
per year. Late fines are 0.5 percent per month. If the taxpayer pays
90% of the tax debt, he may not pay the penalties, but he will pay
the penalties assessed on the taxes.
Japan
The tax authority has the authority to independently collect the
tax debt, based on it, in case of non-fulfillment of the obligation,
the tax authority can independently
use means of compulsory
collection.
Germany
The tax debt begins to be collected after the quarterly turnover
of business entities exceeds 1,500,000 euros, and the tax rates also
increase depending on the turnover of the enterprise. Also, the
practice of waiving tax debts of small business entities is widely
used.
China
Income received without payment of tax debt will be
confiscated and
bank accounts will be blocked, licenses are
revoked hamda the taxpayer or his agent from 10,000
yuan to
50,000 yuan shall be fined.
France
Investigates the reason for tax debt. If the taxpayer did not
incur the tax debt intentionally, the tax authority will send a notice
to pay the tax debt within 30 days and no penalties or fines will be
applied..
Italy
Failure to pay taxes on time is a fine of 30
percent of the
amount of the tax debt. However, if the tax debt is delayed for up
to 15 days, it is 1 percent, If payment is not made within 15-90
days, a fine of 15% will be imposed.
Kazakhstan
The tax authority publishes the list of taxpayers with tax debt
in the mass media.
Summarizing the above-mentioned foreign experiences, we can see the positive
and negative aspects of tax debt collection measures of foreign countries. In particular,
based on the mentality of our country, we can show that
the measures used in the
practice of the countries of Japan, China and Italy to collect the amount owed on taxes
and fees are negative. The reason is that in Japan, compulsory collection measures are
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applied independently by the tax authority after the taxpayer has incurred a tax debt,
that is, the lack of intervention by the court or other law enforcement agencies is a
certain degree of injustice to the taxpayer. In China, drastic measures will be taken in
this matter, i.e. the tax payer's income
will be completely confiscated, his business
license will be canceled and his bank account will be banned. As a result, the company's
activity will be stopped for a long time. In Italy, a 30% penalty is imposed on tax debt,
which makes the problem of the taxpayer who is unable
to pay the tax debt doubly
difficult and can eventually derail the business. However, we believe that the
introduction of some of the experiences of the developed countries shown in Table 1
into the tax system of Uzbekistan will contribute to reducing tax debt in the future.
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