This article discusses the occurrence of tax debts of legal entities and individuals, the declaration of their total annual income, the problems that arise when collecting the amount of debt on property and land taxes at the expense of their property, as well as a proposal on how to eliminate it, the procedure for digitizing the tax debt collection mechanism is shown.
In the case of processing of extracted natural gas, oil, and gas condensate, the tax base is realized and expanded, effective organization of tax control of large taxpayers in the field of oil, gas, fuel, and energy industry. Issues, scientific proposals, and recommendations for solving the problem of taxation have been developed.
