TAX AMNESTY IN TRANSITION ECONOMY: LONG-TERM TRUST OR SHORT-TERM REVENUES?
Palabras clave:
Tax amnesty, Georgia, Kazakhstan, Kyrgyzstan, Latvia, Russia, Transition economy, Emerging market.Resumen
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.
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