Tax amnesty. Tutorial

The book is devoted to the issue of tax amnesty in Russia.
The concept of "tax amnesty" often associate the legalization of capital, economic amnesty, and the restructuring of tax debt, and a number of measures aimed at reducing tax burden and simplifying the procedures of tax administration. However, in this work, the "classic" definitions of the tax amnesty, economic amnesty, etc. are given the author considered the historical experience of developing and conducting tax amnesties in our country (1993-2007), in addition, foreign experience was analyzed by the example of the CIS countries, as well as economically developed and developing countries of the world.
In the manual you will find answers to the questions: what should be the conditions and procedure for conducting an amnesty, guarantees of power, an advertising campaign, to believe in it and it brought success to both the economy and the image of the Infantian state. You will learn what is the basis of failure attempts to return unpaid taxes or hidden money to the budget, and much more.
The book is designed for a wide range of readers: taxpayers, scientists, employees of tax and law enforcement agencies, auditors, lawyers, graduate students and students of legal and economic universities, specialists interested in this problem