MODIFICAREA ORI STINGEREA OBLIGAŢIILOR FISCALE PRIN AMNISTIE FISCALĂ ŞI LEGALIZAREA CAPITALURILOR
AMENDMENT OR TERMINATION OF TAX OBLIGATIONS BY TAX AMNESTY AND LEGALIZATION OF CAPITAL
Author(s): Aurel NeaguSubject(s): Law, Constitution, Jurisprudence, Civil Law
Published by: Universul Juridic
Keywords: tax amnesty; taxpayers; capital legalization; tax liability;
Summary/Abstract: In Europe, amid the current financial crisis, tax amnesty was seen by some countries as a solution for economic recovery and alternative financing, which is backed by capital legalization. Instead, the International Monetary Found has consistently opposed the taking of such measures, which he categorized as "a sign of desperation", considering that the alternative to this is to promote transparency and efficiency in tax work.
Journal: REVISTA PRO PATRIA LEX
- Issue Year: IX/2011
- Issue No: 01
- Page Range: 17-22
- Page Count: 6
- Language: Romanian
- Content File-PDF