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

Małgorzata Hybka


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.
Author Małgorzata Hybka (WE / KFP)
Małgorzata Hybka,,
- Department of Public Finance
Journal seriesEkonomia i Prawo, ISSN 1898-2255, (B 12 pkt)
Issue year2015
Pages 427-442
Publication size in sheets0.75
Keywords in Englishtax debt; tax revenue collection; tax arrears; Germany; Poland; United Kingdom
Languageen angielski
Score (nominal)12
Score sourcejournalList
ScoreMinisterial score = 12.0, 23-12-2019, ArticleFromJournal
Ministerial score (2013-2016) = 12.0, 23-12-2019, ArticleFromJournal
Publication indicators WoS Citations = 0
Citation count*2 (2020-09-13)
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* presented citation count is obtained through Internet information analysis and it is close to the number calculated by the Publish or Perish system.
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