Tax Amnesty as Policy in the Field of Taxation

Abstract

The research objective is to reveal the role of tax Amnesty as a policy in the field of taxation, to identify the main problems of its implementation and propose possible solutions. The reform of the modern tax system is one of the priority tasks of the state tax policy of Ukraine in the context of European integration, which implies its compliance with the requirements of the European Union. In the current conditions, the expediency of applying the institute of tax amnesty as an effective tool for stimulating the de-shadowing of the national economy is substantiated. It is determined that the tax amnesty is a set of measures of the state financial policy, which are aimed at encouraging taxpayers to declare incomes from which taxes were not paid, or were paid not in full by providing an exemption from legal liability for tax offenses, which arose as a result of tax evasion. It is established that the specified institute is implemented both in developed and developing countries during the periods of crisis phenomena or socio-economic transformations. The main problems that arose during the implementation of the tax amnesty in Ukraine are identified, among which the following were highlighted: declaration of unconfirmed income; application of excessively high rates for income from which taxes were not paid; negative attitude towards the tax amnesty campaign by taxpayers due to a lack of understanding of the benefits of its implementation due to insufficient level of разъяснительной work; distrust of the state by taxpayers who fulfilled their tax obligations honestly. The advantages of using tax amnesty by countries are revealed during the periods of overcoming crisis phenomena in the economy, improving the investment climate, increasing tax revenues from individuals and legal entities, and solving social problems. A number of recommendations for improving tax amnesty in Ukraine have been developed, which relate to: application of a differentiated approach to income taxation, subject to tax amnesty; expanding the range of assets that can be declared; improving the communication strategy of the tax amnesty campaign; minimizing corruption risks. The results of the study show that tax amnesty as a policy in the field of taxation plays an important role in reforming the modern tax system of Ukraine and has a positive effect on the de-shadowing of the national economy. However, its effective implementation requires taking into account existing problems and developing appropriate solutions.