Providing amnesty for tax evasion

Rescheduling tax payments
It serves no purpose to have a tax assessed but not paid. In some countries the problem of tax arrears has become so critical that governments have taken emergency measures such as tax amnesties and provisions for rescheduling tax payments. These make it easier to collect delinquent taxes, but they can also undermine voluntary compliance if used frequently.
In 1993 the USA Inland Revenue Service ran a massive tax-evader's amnesty programme.
Type Classification:
D: Detailed strategies
Related UN Sustainable Development Goals:
GOAL 11: Sustainable Cities and CommunitiesGOAL 12: Responsible Consumption and ProductionGOAL 16: Peace and Justice Strong Institutions