Lingua originale | Inglese |
---|---|
Titolo della pubblicazione ospite | Encyclopedia of law and Economics |
Editore | SPRINGER |
Pagine | 1-12 |
Numero di pagine | 12 |
ISBN (stampa) | 978-1-4614-7883-6 |
DOI | |
Stato di pubblicazione | Pubblicato - 1 gen 2014 |
Pubblicato esternamente | Sì |
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.