Mutual Assistance for the Recovery of Tax Claims – An Instrument for an Increased Public Revenue Collection Level

Abstract

The reason for the existence of regulations on the tax claims collection activity is the necessity for designing avoidance mechanisms for budgetary losses. Having in mind business internationalization, the creation of the European economic area characterized by the free movement of people, goods, capital, and labor, regulations were adopted in the European Union and the Member States having as an object to combat tax evasion and, as a consequence, a more efficient tax claims collection.