Keywords
Tax committee (SQ), tax service authorities (SCO), Bureau of compulsory enforcement (MIB), Mahalla Citizens' Assembly (MFY), District Court of Civil Affairs (FS), improvement of the mechanism for collection of tax debt, physical person, citizen, declaration, property tax, land tax, artificial tax debt, payment notice, fine, pensions, QRcode [1], tax debt.
Abstract
In this article, proposals are made for the emergence of tax debt as a result of
the submission of property land and declaration to individuals, problems encountered when
charging the amount of debt at the expense of his property, as well as the way to eliminate
it, recommendations are made to improve the mechanism for charging tax debt.