The tax amnesty for individuals as an amendment to the tax legislation

Хатнюк, Наталія Сергіївна and Левицька, Анастасія Андріївна (2022) The tax amnesty for individuals as an amendment to the tax legislation VI Міжнародна науково-практична конференція “Innovations technologies in science and practice” 15-18 лютого 2022. pp. 174-176.

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Abstract

The scientific article summarizes the concept of tax amnesty, outlines its features, determines legal regulation and the need for its implementation. Tax amnesty is a one-time procedure, that is, a certain period of time is given for the legalization of one's income, and after this period the conditions of tax amnesty will no longer apply. Tax amnesty has objective conditions for implementation, such a condition can be, for example, the imperfection of the tax system in a certain period. Tax amnesty contributes to the emergence of mutual trust between taxpayers and the state. state from legal prosecution (exemption from financial, administrative and criminal liability. Certain general economic and social processes should also be important prerequisites, first of all: increasing the efficiency of public administration, in particular, the use of budget funds, improving judicial practice, increasing the stability of the domestic banking system, reducing the levels of corruption and crime, and finally, the formation of real interest of domestic businessmen in returning capitals from the sphere of the shadow economy and from abroad and their trust in the actions of the authorities.

Item Type: Article
Uncontrolled Keywords: tax liability; methods of ensuring the fulfillment of the tax obligation; tax amnesty; tax liability installments; postponement of tax liability; stopping; termination of tax liability; tax benefit; tax holiday
Subjects: Наукові конференції > Міжнародні
Divisions: Факультет права та міжнародних відносин > Кафедра публічного права
Depositing User: Наталія Сергіївна Хатнюк
Date Deposited: 28 Oct 2022 06:01
Last Modified: 28 Oct 2022 06:01
URI: https://elibrary.kubg.edu.ua/id/eprint/42094

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