Tax amnesty

This work is dedicated to the international experience of tax amnesty and on the possibility of holding such a practice in Belarus. Despite the frequent use of this tool in many countries, the feasibility and efficiency of it is ambiguous. The success of the tax amnesty in many aspects depends on the background conditions and the specified format. The paper highlighted the spectrum of preconditions conducive to the efficiency of the tax amnesty, as well as to provide basic elements that define the format of the tax amnesty. For potential tax amnesty in Belarus, we have identified potential target groups, as well as the format of the campaign for each of them.