This paper analyzes all business processes within the Tax Administration that relate to the collection of tax debt and debt of other public bills whose collection according to the provisions of the law is carried out by the Tax Administration. In the theoretical part, a basic taxation terminology is approximated to the reader, which through a series of enforcement proceedings is processed from debt generation through debt management to billing capability for the purpose of final billing. The process of initiating enforcement proceedings in the Tax Administration, enforcement of the enforcement order for the collection of tax debt and other public grants on the requests of state administration bodies, courts and other bodies, and administrative cooperation with EU member states in the field of claim collection. In the theoretical part, the reader has approximated the basic taxation terminology, which is through a series. In the research part, monitoring of changes to the law and enforcement measures that were amended and supplemented in accordance with the changes of laws that form the basis of enforcement proceedings in the Tax Administration and the gradual introduction of modern tools for easier and more effective tax debt tracking and billing. The results of the analysis show that in the period between 2012 and 2018, the impact of socio-economic factors and the financial economic crisis is increasing the number of tax debtors, and thus the tax debt is increasing. Consequently, there is a need for continuous amendments to the laws and measures in the Enforcement Procedure of the Tax Administration and more effective methods of tax debt management in order to avoid the avoidance of the payment of taxes and other public grants by the taxpayers.