Bornukova, Kateryna; Kruk, Dzmitry; Shymanovich, Gleb; … - Belarusian Economic Research and Outreach Center - 2014
are mixed. The main advantage of the tax amnesty is the possibility to increase tax collections and improve tax compliance …. The success of the tax amnesty depends largely on the state of the economy. We have identified target groups and discussed … a question of a potential tax amnesty in Belarus. …