Since 2014
TAX AMNESTY IN TRANSITION ECONOMY: LONG-TERM TRUST OR SHORT-TERM REVENUES?
International Journal of Contemporary Economics and Administrative Sciences
View Archive Info| Field | Value | |
| Title |
TAX AMNESTY IN TRANSITION ECONOMY: LONG-TERM TRUST OR SHORT-TERM REVENUES?
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| Creator |
Rymanov, Alexander Yur'evich
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| Description |
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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| Publisher |
International Journal of Contemporary Economics and Administrative Sciences
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| Date |
2017-06-30
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion |
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| Format |
application/pdf
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| Identifier |
http://www.ijceas.com/index.php/ijceas/article/view/155
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| Source |
International Journal of Contemporary Economics and Administrative Sciences; Vol 7 No 1-2 (2017); 114-125
1925-4423 |
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| Language |
eng
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| Relation |
http://www.ijceas.com/index.php/ijceas/article/view/155/pdf
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| Rights |
Copyright (c) 2017 International Journal of Contemporary Economics and Administrative Sciences
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