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Alexander Yur'evich Rymanov
Pág. 114 - 125
The article covers the rationale, organisation and characteristics of tax amnesties conducted in Georgia, Kazakhstan, Kyrgyzstan, Latvia, and Russia, as well as the potential advantages and disadvantages of tax amnesties and an analysis on the results of...
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Miguel A. SANCHEZ VILLALBA
Pág. 285 - 301
JEL. H27, H26, C32.
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Ufuk GERGERLIOGLU
Pág. 33 - 50
Tax amnesties are applied by many countries on different grounds throughout the world. Governments want to realize social, political, economic, etc. purposes through tax amnesties. It is important that some matters should be clarified within the scope of...
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Turgay BERKSOY, Gizem Elif KIRÇIÇEK
Pág. 137 - 152
Tax amnesties are implemented in all developed and developing countries. There are also arguments that tax amnesties are the long-term advocates of tax harmonization and increasing tax revenues, as well as adverse effects of amnesty on compliance, equity...
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