This book presents the institution of tax cancellation in the legal systems of Poland, Germany, the Czech Republic, and England in the broader context of tax and insolvency law. It focuses on three particular forms of tax cancellation: administrative tax cancellation, debt relief, and insolvency arrangement. The author uses comparative legal analysis, which allows him to go beyond the usual research paradigms and provides a new perspective for a better understanding of the institution of tax cancellation. Despite significant differences between the analysed legal systems, the issues discussed are universal.

This book was prepared within the framework of the project Cancellation of tax obligations: a comparative study. The project is financed by the National Science Centre, Poland under decision no. DEC-2016/23/N/HS5/00157.