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The Tax Amnesty – Usage In Modern Tax Policy

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  • Svetlana Gercheva

    (Varna University of Economics)

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.

Suggested Citation

  • Svetlana Gercheva, 2010. "The Tax Amnesty – Usage In Modern Tax Policy," Business & Management Compass, University of Economics Varna, issue 3, pages 65-73.
    • Handle: RePEc:vrn:journl:y:2010:i:3:p:65-73
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    More about this item

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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