Tax Amnesty in Transition Economy: Long-Term Trust or Short-Term Revenues?

Rymanov, Alexander

Tax Amnesty in Transition Economy: Long-Term Trust or Short-Term Revenues?

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.

12 Pages Posted: 10 Jul 2019

See all articles by Alexander Rymanov

Alexander Rymanov

Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA)

Date Written: September 2, 2016

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.

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

JEL Classification: H20; H26

Suggested Citation: Suggested Citation

Rymanov, Alexander, Tax Amnesty in Transition Economy: Long-Term Trust or Short-Term Revenues? (September 2, 2016). 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., Available at SSRN: https://ssrn.com/abstract=3416127