Collecting and Managing Tax Debt in Poland

Aim: The paper highlights the formation of tax debt, compares it among EU member states, examines certain factors contributing to its accumulation, and evaluates measures taken to manage tax debt collection. Methodology: Indicators from OECD publications were utilized to evaluate the accumulation...

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Bibliographic Details
Main Author: Małgorzata Magdalena Hybka
Format: Article
Language:English
Published: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu 2025-04-01
Series:Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
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Online Access:https://journals.ue.wroc.pl/pn/article/view/1396
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