TAX AMNESTY IN TRANSITION ECONOMY: LONG-TERM TRUST OR SHORT-TERM REVENUES?

Keywords: Tax amnesty, Georgia, Kazakhstan, Kyrgyzstan, Latvia, Russia, Transition economy, Emerging market.

Abstract

The article covers the rationale, organisation and characteristics of tax amnesties conducted in Georgia, Kazakhstan, Kyrgyzstan, Latvia, and Russia, as well as the potential advantages and disadvantages of tax amnesties and an analysis on the results of tax amnesties implemented in transition economies. In the Russian tax amnesty the long term negative impact on tax revenue is minimal. Tax amnesties carried out in Kazakhstan and Russia were more successful, from the standpoint of funds received and implemented by the tax authorities.

Published
2017-06-30
How to Cite
Rymanov, A. (2017). TAX AMNESTY IN TRANSITION ECONOMY: LONG-TERM TRUST OR SHORT-TERM REVENUES?. International Journal of Contemporary Economics and Administrative Sciences, 7(1-2), 114-125. Retrieved from http://ijceas.com/index.php/ijceas/article/view/155
Section
Articles