title
Maksuvõlg ja selle sissenõudmise meetodid Eestis
Tax Arrear and Recovery Methods Applied in Estonia
author
Luide, Heleri
keywords
maksuvõlg
maksuvõla dünaamika
maksukohustuslane
ajatamine
sunniraha
asendustäitmine
tax arrear
Estonian Tax and Customs Board
dynamics of tax arrear
taxable person
interests
payment of tax arrears in instalments
penalty payment
substitutive enforcement
defence date
language