More and more companies are liquidated because of debts. According to experts, it is the increasing tax burden and/or the limited credit availability that lead to insolvency in many cases. Establishing a new company, however, often costs less than paying the debts. Some of the firms on the 2011 TOP 100 list of the tax deficient companies operate in Hajdú-Bihar County. The 86^th on this list is a company based in Debrecen which accumulated a tax deficit of more than 384 million forints.