IDEAS home Printed from https://ideas.repec.org/a/vls/rojfme/v6y2018i1p299-306.html
   My bibliography  Save this article

The Usefulness Of Tax Amnesties: Contradictory Approaches

Author

Listed:
  • LUCHIAN, Ivan

    (International Institute of Management IMI-NOVA, Chisinau, Republic of Moldova)

  • TEPORDEI, Aurelia

    (International Institute of Management IMI-NOVA, Chisinau, Republic of Moldova)

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.

Suggested Citation

  • LUCHIAN, Ivan & TEPORDEI, Aurelia, 2018. "The Usefulness Of Tax Amnesties: Contradictory Approaches," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", vol. 6(1), pages 299-306, October.
    • Handle: RePEc:vls:rojfme:v:6:y:2018:i:1:p:299-306
    as

    Download full text from publisher

    File URL: http://www.icfm.ro/RePEc/vls/vls_pdf_jfme/vol6i1p299-306.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    tax amnesty; taxpayer; debt; tax; tax evasion;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:vls:rojfme:v:6:y:2018:i:1:p:299-306. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Daniel Mateescu (email available below). General contact details of provider: https://edirc.repec.org/data/cfiarro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.