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Modern Approaches To Tax Amnesty

Author

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  • Aurelia TEPORDEI

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

Abstract

Tax amnesty is an officialexceptional proposal of central state administration for contributors to paytheir outstanding payments at both state and local levels in exchange forcancellation of penalties to be applied in case of irregularities. Itsnecessity can be presented in three ways. The first is to eliminate confusionabout legislation imperfections, its treatment and resulting consequences. Thesecond is related to collection of budgetary means. The third is authorities'hope to discipline taxpayers and bring their work to legal area. Being appliedin Republic of Moldova in the past, contradictory views on its application inthe future are presented now. In this context are presented problems, which canbe grouped in two directions: the lack of clear presentations of real resultsof previous tax amnesty and examining real interests of governors in new taxamnesty organizing. The purpose of research was to establish essence of fiscalamnesty, forms of its application and its effects. For this purpose, thecountry's experience, in which fiscal amnesty was carried out, was studied.Finally, some conclusions were drawn on effectiveness of fiscal amnesty as aspecific method of public finance management that will be reflected in thisarticle.

Suggested Citation

  • Aurelia TEPORDEI, 2018. "Modern Approaches To Tax Amnesty," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 3(3), pages 169-178.
    • Handle: RePEc:brc:brccej:v:3:y:2018:i:3:p:169-178
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    More about this item

    Keywords

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

    JEL classification:

    • E61 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Policy Objectives; Policy Designs and Consistency; Policy Coordination
    • 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
    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems

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