№6, 2015 Tax Compromise as a Variant of the Tax AmnestyThe basic principles of the tax amnesty in the practice of its its application in different countries of the world are considered, particularities of legal regulation of tax compromise as a form of tax amnesty in Ukraine, as well as its possible legal consequences and risks of the use for taxpayers.
References 1. Podatkovy Kodeks Ukrainy № 2755VI vid 02.12.2010 // Informaziyna systema LIGA:ZAKON ELIT. Versiya 9.1.5.; 2. Zakon Ukrainy № 63VIII vid 25.12.2014 "Pro vnesennia zmin do Podatkovogo kodeksu Ukrainy shchodo osoblyvostey utochnennia podatkovyh zoboviazan z podatku na prybutok pidpryyemstv ta podatku na dodanu vartist u razi zastosuvannia podatkovogo kompromisu"// Informaziyna systema LIGA:ZAKON ELIT. Versiya 9.1.5.; 3. Nakaz №13 vid 17.01.2015 "Pro zatverdzhennia Metodychnyh recomedatsiy shchodo osoblyvostey utochnennia podatkovyh zoboviazan z podatku na prybutok pidpryyemstv ta podatku na dodanu vartist u razi zastosuvannia podatkovogo kompromisu"// Informaziyna systema LIGA:ZAKON ELIT. Versiya 9.1.5.; 4. Savych О. "Chy pravomirni diyi predstavnykiv kontrolyuyuchyh organiv yaki napolyagayut na zastosuvanni podatkovogo compromisu?" // Informaziyna systema LIGA:ZAKON ELIT. Versiya 9.1.5.; 5. Enrico Traversa. «Tax Amnesties of EU Member States and Their Compatiability with EU Law» / Kluwer Law Online International BV. The Netherlands. – 2010. – Intertax. – Volume 38. – Issue 4 (Web source). Access: http://www.kluwerlawonline.com/abstract.php?area=Journals&id=TAXI2010027; 6. «Tax Amnesty» // (Web source) Access: https://en.wikipedia.org/wiki/Tax_amnesty#cite_note8; 7. «Nalogovaya amnistiya poshvetsarski: skolko nalogov sobral Kanton Yura?» // Rezhym dostupu: http://businessswiss.ch/2015/01/nalogovayaamnistiyaposhvejtsarskiskolkonalogovsobralkantonyura/; 8. Carla Marchese. «Tax Amnesties» // (Web source) Access: http://www.iel.carloalberto.org/ResearchandPubblication/Workingpapers.aspx. Oleksiy PALIY |