Discretionary tax liability reliefs in Germany and Poland
Discretionary tax liability reliefs in Germany and Poland

Summary/Abstract: One of the consequences of the economic crisis is the increase in tax arrears. It is mostly the result of the worsening of taxpayers’ financial situation. This phenomenon was also reported during the last world financial crisis. In the OECD member states, in the years 2005– –2011, tax arrears increased by on average 28.7%. At the same time, in 2009, the average relation of undisputed tax arrears to net revenue collection for all OECD member states reached the record value of 14.3%. The scale of the increase in tax arrears varied significantly from one member state to another and was determined by different factors. Tax liability reliefs may have a significant influence on the stock of tax arrears. This article compares the provisions of the law governing such reliefs in Germany and in Poland. Moreover, it analyses the stock and structure of tax arrears in these countries in the years 2007–2011.

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