Year: 2024
Type: article
Abstract: In the current period, the question arises of the appropriateness of the fiscal amnesty approved by the governors. To be able to answer, we consider it useful to understand the legal framework of this mechanism, its advantages and disadvantages, the risks it could induce. We will also analyze, by comparison, the concept of tax incentives, drawing the differences between the two notions. However, we must remember that both measures are decided by the governors in order to support taxpayers, differentiating themselves through their own application mechanisms.
Author: Diana Cîrmaciu
Institutions: University of Oradea, West University of Timişoara
Language: English
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4405676507