Articolul precedent |
Articolul urmator |
853 18 |
Ultima descărcare din IBN: 2023-11-29 00:55 |
SM ISO690:2012 LUCHIAN, Ivan, ŢEPORDEI, Aurelia. Amnistia fiscală: esenţa, experienţa internaţională şi a Republicii Moldova. In: Creşterea economică în condiţiile globalizării: : modele de dezvoltare durabilă, 12-13 octombrie 2017, Chișinău. Chisinau, Moldova: Complexul Editorial INCE, 2017, Ediția 12, Vol.2, pp. 126-129. ISBN 978-9975-3171-2-2. |
EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
Creşterea economică în condiţiile globalizării Ediția 12, Vol.2, 2017 |
||||||
Conferința "Creşterea economică în condiţiile globalizării" Chișinău, Moldova, 12-13 octombrie 2017 | ||||||
|
||||||
JEL: E61, E62, H30, H61 | ||||||
Pag. 126-129 | ||||||
|
||||||
Descarcă PDF | ||||||
Rezumat | ||||||
Tax amnesty means a complex of measures related to granting to taxpayer the right to pay amounts of taxes, at which the payment terms established by legislation passed. In other words, fiscal amnesty is an official proposal of central state administration for contributors to pay their outstanding payments in exchange for the cancellation of penalties to be applied in case of irregularities. Tax amnesty is not only undertaken to collect budget revenues, but it is more important for state and taxpayers to move to a new level in their relationships when state allows for legalization of income and wealth obtained by circumventing legal rules, and taxpayers recognize the obligation to pay taxes. It can be undertaken at both state and local levels. The purpose of research was to establish essence of fiscal amnesty, forms of its application and its effects. Its news was determined by controversy in Republic of Moldova regarding the necessity and opportunity of tax amnesty. For this purpose, the experience study of several countries, including Republic of Moldova, was conducted, in which tax amnesty was used. The results of study allow conclusions to be drawn on effectiveness of fiscal amnesty as a specific method of public finance management that will be reflected in this article. |
||||||
Cuvinte-cheie aministie fiscală, contribuabil, datorie, impozit |
||||||
|