Tax Amnesty

MARCHESE Carla

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

Tax Amnesty

MARCHESE Carla

Risultato della ricerca: Capitolo in libro/report/atti di convegno › Voce (in dizionario o enciclopedia) › 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.

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	https://doi.org/10.1007/978-1-4614-7883-6_24-1
Stato di pubblicazione	Pubblicato - 1 gen 2014
Pubblicato esternamente	Sì

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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.

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Tax Amnesty

Abstract

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