Historical, Philosophical, Political and Law Sciences, Culturology and Study of Art. Issues of Theory and Practice. Tambov: Gramota, 2014. № 8. Part 1. P. 25-27.
CORRELATION OF TAX AMNESTY WITH OTHER TYPES OF ECONOMIC AMNESTIES
Belova Tat'yana Aleksandrovna
Saratov State Law Academy
Abstract. In the article the essence of tax amnesty is revealed by means of comparison with the categories "economic amnesty", "amnesty of capitals", "financial amnesty" and "amnesty for tax crimes". With the help of system-structural and comparative-legal methods the author following the conception of the legal liability differentiation of the general theory of law and the correlation of the branches of law identifies the content of the listed categories and grounds their independent significance.
Key words and phrases: налоговая амнистия, амнистия капиталов, амнистия за налоговые преступления, финансовая амнистия, экономическая амнистия, юридическая ответственность, сущность амнистии, tax amnesty, amnesty of capitals, amnesty for tax crimes, financial amnesty, economic amnesty, legal liability, essence of amnesty
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