The Tax Amnesty – Usage In Modern Tax Policy

Svetlana Gercheva ()
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Svetlana Gercheva: Varna University of Economics

Business & Management Compass, 2010, issue 3, 65-73

Abstract: In the article there ar e presented some important parameters of tax amnesty as a measure for enhancing not only collectability, but also the mutual trust between the revenue administration and taxpayers. There is an emphasis on the latest “wave” of tax amnesties around the world , provoked by the global crisis. There is traced the modest experience of Bulgaria and is made an attempt at assessing the applicability of tax amnesty in this country.

JEL-codes: E62 H20 (search for similar items in EconPapers)
Date: 2010
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