Tax Amnesty

MARCHESE Carla

doi:10.1007/978-1-4614-7883-6_24-1

Tax Amnesty

MARCHESE Carla

Research output: Chapter in Book/Report/Conference proceeding › Entry for encyclopedia/dictionary › peer-review

Abstract

Tax amnesty is the opportunity given to taxpayers to write off an existing tax liability (including interests and fines) by paying a defined amount. Such offers are usually presented as being exceptional and available for only a limited period of time. Amnesties can either be general or restricted to certain groups of taxpayers or taxes, and they routinely include the waiving of criminal and civil penalties.

Original language	English
Title of host publication	Encyclopedia of law and Economics
Publisher	SPRINGER
Pages	1-12
Number of pages	12
ISBN (Print)	978-1-4614-7883-6
DOIs	https://doi.org/10.1007/978-1-4614-7883-6_24-1
Publication status	Published - 1 Jan 2014
Externally published	Yes

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 16 Peace, Justice and Strong Institutions

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10.1007/978-1-4614-7883-6_24-1

Cite this

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abstract = "Tax amnesty is the opportunity given to taxpayers to write off an existing tax liability (including interests and fines) by paying a defined amount. Such offers are usually presented as being exceptional and available for only a limited period of time. Amnesties can either be general or restricted to certain groups of taxpayers or taxes, and they routinely include the waiving of criminal and civil penalties.",

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AB - Tax amnesty is the opportunity given to taxpayers to write off an existing tax liability (including interests and fines) by paying a defined amount. Such offers are usually presented as being exceptional and available for only a limited period of time. Amnesties can either be general or restricted to certain groups of taxpayers or taxes, and they routinely include the waiving of criminal and civil penalties.

UR - https://iris.uniupo.it/handle/11579/81838

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Tax Amnesty

Abstract

UN SDGs

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