TAX AMNESTY OR TAX COMPROMISE?
Journal Title: Порівняльно-аналітичне право - Year 2016, Vol 5, Issue
Abstract
The article discusses the definition of the tax compromise and the tax amnesty, their ratio is determined. The author analyzes the mechanism of clarification of tax liabilities on corporate income tax and value added tax which is applied in Ukraine according to the Law of Ukraine No.63-VIII of December 25, 2014 “On Amendments to the Tax Code of Ukraine on features of clarification of tax liabilities of corporate income tax and value added tax in the case of tax compromise”. It is concluded that clarification of tax liabilities on corporate income tax and value added tax was actually a tax amnesty.
Authors and Affiliations
І. В. Приходько
Keywords
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