With all the austerity, which I absolutely agree with, and the search for new resources in the form of additional taxation, which I do not agree with, you are forgetting that we also need to work on the collection of unpaid taxes and contributions. The fact is that the DURS provides the records and I assumed that it was also within their remit to recover unpaid taxes and contributions that employers do not pay for their workers.
I was surprised when I was informed that the collection of unpaid contributions was not within their competence and that I should report the matter to the Labour Inspectorate (it was a specific case of a worker whose employer had not paid his contributions for several months and had not paid his income tax either). In addition, I was informed that with the annual income tax return 2012, the worker would become liable for the amount of income tax that the employer had not paid by that time. Given that the employer in the case described above has open bank accounts on which there is no record of unpaid liabilities (source: AJPES), I assume that the DURS has not carried out a tax execution procedure, otherwise the bank accounts would have been blocked or the contributions would have been paid if there was enough money.
I did a little research and Article 143 of the Tax Procedure Act says that if the tax is not paid within the deadlines the tax office starts the tax enforcement by issuing a decision, Article 13(2) of the Tax Service Act says that the tax office performs the tasks of tax supervision and carries out tax enforcement procedures. I am not a lawyer but I understand that the collection of unpaid contributions is the responsibility of the DURS.
I am reminded of Napoleon's saying: 'The French crown lies in a ditch, one must bend down and pick it up'. I would have said 'Unpaid taxes lie in the records of the competent public authorities and they should do their duty and recover them'.
As far as unpaid taxes and dues are concerned, the Chamber of Commerce and the Chamber of Trades must also take an active role by influencing the employers, their members, to pay their salaries and dues regularly, because on the other hand, the workers are also the customers, if they have the money. I am also of the opinion that we have a flexible labour market (a whole range of different employment contracts, contract work, agency work...even dismissing redundant workers is not a particular problem) employers can arbitrarily reduce their labour costs by not paying them and I really don't know what other labour market bonuses the chambers would lobby the government for their members.