Within the scope of the activity A.1.1.7. “Develop a comparative assessment on effective collection of
municipal accounts receivable” of LAR III Project, online interviews were held with Milan
Metropolitan Municipality (Italy), Thiene Municipality (Italy), Prag Municipality (Czech Republic),
Vallentuna Municipality (Sweden), Zabierzow Commune (Poland), Holstebro Commune (Denmark),
Debrecen Municipality (Hungary), as well as Latvia Local Government Association, Barcelona
Municipal Finance Institute and Slovenian Ministry of Finance for assessing and analysing the EU
experience on the municipal accounts receivables. In the online interviews, the most common methods
of payments for municipal taxes and the collection of overdue receivables including factors which
improve the collection rate were reviewed in individual country cases to see how they cope accounts
receivable problem. Besides the legal structure of the accounts receivable implementation in the
municipalities interviewed, recent reforms and/or revisions in the legislation regarding municipal
revenues collections and receivables were also evaluated to understand the main motivation for the
reform process and how the process works.