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Evaluating the Tax Amnesty

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· 3 minutes read

The tax amnesty ended yesterday. The Directorate General of Taxation will now focus on law enforcement and  supervise the commitments of the tax amnesty participants.

There are several notes that we can take from the three periods of the implementation of the tax amnesty. From the declaration of assets and penalty payments, it can be said that it was quite successful: the highest compared to other countries that have held similar programs. Its figures exceeded the expectations of many people and the government.

However, the value of the declarations and penalty payments is not the only measure the program’s success. The other no less important measures include the amount of repatriated funds, the level of participation of taxpayers,  the number of new taxpayers and tax reform.

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