Problems of implementation of the tax compromise in Ukraine
Journal Title: Прикарпатський юридичний вісник - Year 2016, Vol 5, Issue
Abstract
In the article the current views of scientists on the tax compromise and a tax amnesty. The experience of some foreign countries have introduced and successfully used tax compromise and a tax amnesty. Also disclosed concept, meaning and purpose of the tax compromise and analyzed the conditions under which the introduction of compromise will most effectively. On the basis of theoretical and practical issues of implementation of the tax compromise in Ukraine conclusions on the positive and negative effects of the implementation of the state and taxpayers.
Authors and Affiliations
Т. Г. Головань
Keywords
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