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Tax Amnesty (in Russian)

Author

Listed:
  • Kateryna Bornukova

    () (Belarusian Economic Research and Outreach Center (BEROC))

  • Dzmitry Kruk

    () (Belarusian Economic Research and Outreach Center (BEROC))

  • Gleb Shymanovich
  • Yuri Tserlukevich

    (Department of Finance, Arizona State University)

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.

Suggested Citation

  • Kateryna Bornukova & Dzmitry Kruk & Gleb Shymanovich & Yuri Tserlukevich, 2014. "Tax Amnesty (in Russian)," BEROC Policy Paper Series 21, Belarusian Economic Research and Outreach Center (BEROC), revised Aug 2014.
  • Handle: RePEc:bel:ppaper:21
    Note: in Russian
    as

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    File URL: http://eng.beroc.by/webroot/delivery/files/tax_amnesty_eng.pdf
    File Function: First version, 2014
    Download Restriction: no

    More about this item

    Keywords

    Tax Amnesty; Tax Evasion; Belarus; Eastern Europe; Tax Policy and Reforms;

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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