Global Advanced Research Journal of Economics, Accounting and Finance (GARJEAF)
August 2015 Vol. 3(2), pp. 017-025
Copyright © 2015 Global Advanced Research Journals

Review

The Tax Amnesty Program: as Tool to Adjust the Shadow Economy; the International Experiences

Melikaoui Mouloud

Faculty of Economy and Business and Management Science, Bordj-Bou-Arrerudj University- Algeria.

Email: melikaouim@yahoo.fr

Accepted 16 November, 2014

Abstract

This Paper Examines The Subject of Tax Amnesty as one of The Tax Approaches to Adjust The Shadow Economy and The Fight Against of Tax Evasion and Increase Revenue Taxes of The State in The Short Term and Expand The Tax Base on Long Term, Given to Some Successful International Experiences in The Use of Tax Amnesty Program to Adjust The Shadow Economy Such as Ireland, Belgium, Italy.

Keywords: Tax Amnesty, Shadow Economy, Tax Evasion, Tax Punishments, International Experiences.