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Ultima descărcare din IBN: 2024-03-19 13:59 |
SM ISO690:2012 ŞTAHOVSCHI, Ada, VÂLCU, Viorel, DIMA, Gheorghiţa. Impactul amnistiei fiscale asupra activităţii agenţilor economici. In: Studii Economice, 2011, nr. 1-2, pp. 312-318. ISSN 1857-226X. |
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Studii Economice | ||||||
Numărul 1-2 / 2011 / ISSN 1857-226X | ||||||
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Pag. 312-318 | ||||||
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Tax amnesty is a limited-time opportunity for a specified group of taxpayers to pay a defined amount, in exchange for forgiveness of a tax liability (including interest and penalties) relating to a previous tax period or periods and without fear of criminal prosecution. It typically expires when some authority begins a tax investigation of the past-due tax. In some cases, legislation extending amnesty also imposes harsher penalties on those who are eligible for amnesty but do not take it. |
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