Comparing Efficiency of Tax Debt Collection in Germany, Poland and the United Kingdom

• Autorzy: Małgorzata Magdalena Hybka
• Języki publikacji: EN

Abstrakty

EN

One of the most important determinants of the efficiency of tax revenue collection is the business cycle. Due to liquidity problems of entrepreneurs, increased tax evasion rates, decline in taxpayers' income and consumption an economic crisis may lead to substantial increase in tax arrears. In the European Union members states tax arrears pose more or less a problem for governments and tax authorities. According to the data presented by the Greek Ministry of Finance taxpayers' debt in Greece at the end of 2014 reached nearly 70 bln EUR. While the share of undisputed tax arrears in tax revenue collection equalled for this country in 2010 nearly 90.0% in such member states as Austria, Germany, Denmark it did not exceed 2.5%. The article overviews the main indicators of the performance of tax debt collection in the European Union member states. The basic aim of this article is however to compare the stock and structure of tax debt and the efficiency of tax debt collection in Germany, Poland and the United Kingdom. (original abstract)

Słowa kluczowe

EN

Debt; Taxes; Debt collection; Liability for tax arrears

PL

Dług; Podatki; Windykacja wierzytelności; Odpowiedzialność za zaległości podatkowe

• Czasopismo: Ekonomia i Prawo
• Rocznik: 2015
• Tom: 14
• Numer: nr 4
• Strony: 427--442

Twórcy

autor

Małgorzata Magdalena Hybka

• Poznań University of Economics, Poland

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Identyfikatory

DOI

10.12775/EiP.2015.028