This supplement is an update supplement to Dan Pilla's book How to Get Tax Amnesty, 7th Edition. It does not replace but brings the original book How to Get Tax Amnesty up to date with new taxpayers' rights and procedures. The supplement adds 17 new sections to the Tax Amnesty book.
It does not replace but brings the original book How to Get Tax Amnesty up to date with new taxpayers' rights and procedures. The supplement adds 17 new sections to the Tax Amnesty book.
On tax amnesty in Indonesia.
On tax amnesty in Indonesia.
Is a tax amnesty a good tax policy? To address this question, this book examines whether a typical state tax amnesty is likely to generate substantial short term tax revenues without a corresponding significant negative effect on long run tax compliance. Although U.S. states have several motivations for implementing tax amnesties, the underlying objective boils down to raising tax revenues, either through the taxes collected immediately or through additions of new tax payers to the tax rolls and through an enlarged tax base. Are state tax amnesties successful in achieving this basic objective (i.e. bringing revenues to the state treasury that would not otherwise be collected)? This book revisits this critical question, given the significant fiscal crisis that many state governments have confronted since the turn of the twenty-first century.
the suit of the state governments in the United States, many developed countries
and developing countries have conducted tax amnesties as part of their fiscal
program. For example, Argentina, France, India, Ireland, and Italy have offered
tax amnesties for a number of times and sometimes the repetition of amnesty took
place at an interval as short as every two years. Just like the US states, some of
these countries have made repeated use of amnesties. The terms and conditions
of tax ...
