THE USEFULNESS OF TAX AMNESTIES: CONTRADICTORY APPROACHES

Ivan Luchian and Aurelia Tepordei
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Ivan Luchian: International Institute of Management IMI-NOVA, Chisinau, Republic of Moldova
Aurelia Tepordei: International Institute of Management IMI-NOVA, Chisinau, Republic of Moldova

Journal of Financial and Monetary Economics, 2018, vol. 6, issue 1, 299-306

Abstract: Tax amnesty means a complex of measures related to granting to taxpayer the right to pay amounts of taxes, at which the payment terms established by legislation passed. It is not only undertaken to collect budget revenues, but it is more important for state and taxpayers to move to a new level in their relationships, when state allows for legalization of income and wealth obtained by circumventing legal rules, and taxpayers recognize the obligation to pay taxes. There are several arguments in favor of tax assets, but it can damage tax discipline and encourage tax evasion. Republic of Moldova has the experience of organizing tax amnesty, whose results are contradictory. The purpose of research was to establish essence of tax amnesty, forms of its application and its effects both in terms of international experience, and of Republic of Moldova.

Keywords: tax amnesty; taxpayer; debt; tax; tax evasion (search for similar items in EconPapers)
JEL-codes: E62 H30 (search for similar items in EconPapers)
Date: 2018
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