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.

Tax Amnesty

MARCHESE, Carla
2014-01-01

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.
2014
978-1-4614-7883-6
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11579/81838
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