TAX AMNESTY IN TRANSITION ECONOMY: LONG-TERM TRUST OR SHORT-TERM REVENUES?
کلمات کلیدی:
Tax amnesty, Georgia, Kazakhstan, Kyrgyzstan, Latvia, Russia, Transition economy, Emerging market.چکیده
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.
##submission.downloads##
چاپ شده
ارجاع به مقاله
شماره
نوع مقاله
مجوز
The Author(s) must make formal transfer of copyright for each article prior to publication in the International Journal of Contemporary Economics and Administrative Sciences. Such transfer enables the Journal to defend itself against plagiarism and other forms of copyright infringement. Your cooperation is appreciated. You agree that copyright of your article to be published in the International Journal of Contemporary Economics and Administrative Sciences is hereby transferred, throughout the World and for the full term and all extensions and renewals thereof, to International Journal of Contemporary Economics and Administrative Sciences.
The Author(s) reserve(s): (a) the trademark rights and patent rights, if any, and (b) the right to use all or part of the information contained in this article in future, non-commercial works of the Author's own, or, if the article is a "work-for-hire" and made within the scope of the Author's employment, the employer may use all or part of the information contained in this article for intra-company use, provided the usual acknowledgements are given regarding copyright notice and reference to the original publication.
The Author(s) warrant(s) that the article is Author's original work, and has not been published before. If excerpts from copyrighted works are included, the Author will obtain written permission from the copyright owners and shall credit the sources in the article. The author also warrants that the article contains no libelous or unlawful statements, and does not infringe on the rights of others. If the article was prepared jointly with other Author(s), the Author agrees to inform the co-Author(s) of the terms of the copyright transfer and to sign on their behalf; or in the case of a "work-for-hire" the employer or an authorized representative of the employer.
The journal is registered with the ISSN : 1925-4423.
IJCEAS is licensed under a Creative Commons Attribution 4.0 International License.
This license lets others distribute, remix, tweak, and build upon your work, even commercially, as long as they credit you for the original creation. This is the most accommodating of licenses offered. Recommended for maximum dissemination and use of licensed materials.
