Tax Amnesty as an Instrument of Tax Policy

Drustvena Istrazivanja

Nataša Žunić Kovačević¹  Stjepan Gadžo¹ 

[1] Faculty of Law, Rijeka

关键词: tax amnesty;    tax evasion;    tax compliance;    Croatian tax system;    General Tax Act;   

DOI  :  

学科分类：工程和技术（综合）

来源: Institut Drustvenih Znanosti Ivo Pilar

【 摘 要 】

A comparative overview of tax systems around the world reveals that tax amnesties are gaining popularity in recent times, most probably due to their fiscal impacts. In the Republic of Croatia hitherto there has been no serious discussion, in academic or p

【 授权许可】

CC BY