ANALYSIS OF THE CORRELATION BETWEEN THE FINANCIAL STABILITY OF LARGE TAXPAYERS AND TAX ARREARS

This article examines the correlation between the financial stability of large taxpayers and the level of tax arrears. Financial stability indicators such as liquidity, solvency, and profitability are analyzed in relation to tax debt formation. The study highlights that financially stable large taxpayers tend to demonstrate higher tax compliance and lower levels of tax arrears. The findings emphasize the importance of financial monitoring and risk-based tax administration in preventing tax debt accumulation among large taxpayers.