Taxpayer's and third-party duties. Definition and categorization of different types of surcharges. Catalogue of attributes of different surcharges. Surcharges regarding thiird parties. Legal protection of the taxpayer and third parties. Abuse of tax law and penalties. Deductibility of penalties. Statistical data. Effectiveness.

Italy

DEL FEDERICO, Lorenzo
2016-01-01

Abstract

Taxpayer's and third-party duties. Definition and categorization of different types of surcharges. Catalogue of attributes of different surcharges. Surcharges regarding thiird parties. Legal protection of the taxpayer and third parties. Abuse of tax law and penalties. Deductibility of penalties. Statistical data. Effectiveness.
2016
9789087223717
File in questo prodotto:
Non ci sono file associati a questo prodotto.

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11564/654814
Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus ND
  • ???jsp.display-item.citation.isi??? ND
social impact