Tax Arrears and Their Recovery Performance in Poland
AbstractFinancial crisis is usually accompanied by growing of tax compliance risks. Worsening economic conditions make tax administrations face new challenges related to decrease in tax revenue and increase in tax arrears. For this reason efficient and transparent procedures of the recovery of tax arrears play even more important role during and after the financial crisis than before this crisis. This paper evaluates the efficiency of tax debt recovery in Poland. On the basis of the data published by the Ministry of Finance it first analyses the stock and the structure of tax arrears in the years 2009-2013. The second part of this paper concentrates on the measures aiming to safeguard tax revenue collection defined in the Polish Tax Ordinance Act. The last part is devoted to the procedures of the enforcement of tax arrears.
|Journal series||ATINER's Conference Paper Series, ISSN 2241-2891, (0 pkt)|
|Publication size in sheets||0.8|
|Keywords in English||Poland, Tax Arrears, Tax Debt Enforcement|
|Not used for evaluation||yes|
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