Abstract
This article analyzes the causes of the emergence of tax arrears in construction enterprises and its economic consequences. During the research, the main factors affecting tax arrears, in particular the imbalance of financial flows, delays in payments and shortcomings in management, were studied. Also, the condition of tax arrears by regions and the share of large enterprises were analyzed. Based on the obtained results, practical proposals were developed to strengthen tax discipline in the construction sector. The results of the research are of great importance in ensuring financial stability in this field and reducing tax arrears.
Keywords
construction enterprises
tax arrears
tax discipline
financial management
tax administration
working capital
payment discipline
economic analysis
state budget
shadow economy
financial stability
tax policy