Development in public arrears
An arrear is a person’s or a company’s debt to the government, which have not been paid on time.
Arrears affect the government liquidity and, if the arrears cannot be collected also the government deficit/surplus.
In the tables the tax arrears is valuated at their nominal value, i.e.100. In the national accounts tax arrears for 2013-2016 is written down to market value. The implied write-off can be seen in the Statbank table SKRES2.
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