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Tax Amnesty (in Russian)

Kateryna Bornukova (), Dzmitry Kruk (), Gleb Shymanovich and Yuri Tserlukevich
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Yuri Tserlukevich: Department of Finance, Arizona State University

No 21, BEROC Policy Paper Series from Belarusian Economic Research and Outreach Center (BEROC)

Abstract: This paper explores international experience of tax amnesties. Despite the popular use of tax amnesties, the results are mixed. The main advantage of the tax amnesty is the possibility to increase tax collections and improve tax compliance. However, it does not account for adverse effect of amnesties on tax compliance and high direct and indirect costs of amnesties. The success of the tax amnesty depends largely on the state of the economy. We have identified target groups and discussed a question of a potential tax amnesty in Belarus.

Keywords: Tax Amnesty; Tax Evasion; Belarus; Eastern Europe; Tax Policy and Reforms (search for similar items in EconPapers)
JEL-codes: H26 (search for similar items in EconPapers)
Pages: 35 pages
Date: 2014-08, Revised 2014-08
New Economics Papers: this item is included in nep-acc, nep-cis, nep-iue, nep-pbe and nep-tra
Note: in Russian
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