EFFECTIVE MANAGEMENT OF TAX DEBT: CURRENT STATE AND CHALLENGES IN TODAY'S CONDITIONS

Abstract

The purpose of this article is a thorough analysis of the theoretical aspects of tax debt, the study of the main features of this phenomenon and the identification of the reasons for its occurrence. It is aimed at reviewing measures that can influence the behavior of taxpayers and contribute to the repayment of tax debt, as well as to determine the sources of repayment, in accordance with the Tax Code of Ukraine. In addition, the article analyzes the dynamics of tax debt in Ukraine in recent years, in particular during the period of russia's invasion of the country, which makes it possible to understand its impact on the economy and financial stability. The research was carried out using the analysis of legislative acts, statistical data and the study of international experience in tax debt management. The analysis methodology made it possible to make a SWOT analysis of tax debt management of Ukraine in modern conditions, to determine its strengths and weaknesses, as well as opportunities and threats. The practical value of the article is that it provides specific recommendations for optimizing tax debt management. It can be useful for tax authorities, government structures, as well as for the business community and other stakeholders who intend to improve financial discipline and ensure the stability of the country's economic development. Tax debt in Ukraine is a complex problem that has a serious impact on the socio-economic development of the country. The reasons for its growth include various factors, from economic difficulties to military conflict. Understanding these reasons and studying the global practice of tax debt management can contribute to finding effective strategies to overcome this problem in Ukraine. This includes implementing various measures such as stimulating economic growth, reducing the shadow economy, improving tax administration and combating tax evasion. Optimization of tax debt management is an important task for ensuring the financial stability of the country and its further development. It is noted that the tax debt in Ukraine is a serious problem that negatively affects the budget and economy of the country. The increase in debt is due to the impact of war, an imperfect tax system and the shadow economy.