ABORDĂRI MODERNE ALE AMNISTIEI FISCALE
MODERN APPROACHES TO TAX AMNESTY

Summary/Abstract: Tax amnesty is an officialexceptional proposal of central state administration for contributors to paytheir outstanding payments at both state and local levels in exchange forcancellation of penalties to be applied in case of irregularities. Itsnecessity can be presented in three ways. The first is to eliminate confusionabout legislation imperfections, its treatment and resulting consequences. Thesecond is related to collection of budgetary means. The third is authorities'hope to discipline taxpayers and bring their work to legal area. Being appliedin Republic of Moldova in the past, contradictory views on its application inthe future are presented now. In this context are presented problems, which canbe grouped in two directions: the lack of clear presentations of real resultsof previous tax amnesty and examining real interests of governors in new taxamnesty organizing. The purpose of research was to establish essence of fiscalamnesty, forms of its application and its effects. For this purpose, thecountry's experience, in which fiscal amnesty was carried out, was studied.Finally, some conclusions were drawn on effectiveness of fiscal amnesty as aspecific method of public finance management that will be reflected in thisarticle.

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