The tax amnesty program as tool to adjust the shadow economy; the International Experiences

Abstract

Given some successful international experiences in the use of tax amnesty programs to adjust the
shadow economy, such as Ireland, Belgium, and Italy, this paper examines the subject of tax amnesty as
one of the tax approaches to adjust the shadow economy and fight against tax evasion, increase revenue
taxes of the state in the short term, and expand the tax base in the long term.