Definition of Tax Amnesty and its Duality
The article presents an analysis of such institute of tax law as a tax amnesty. The subject of this work are the rules of the financial law, tax law and other branches of Russian legislation that regulate relations for the implementation of tax amnesties, as well as the doctrine on the issues under consideration. In this paper, the variety of definitions of tax amnesty is examined, a comparison is made between tax amnesty and tax holidays, the author's definition of a tax amnesty is given, and the issue of the tax amnesty for tax benefits is explored. The author used general and private scientific methods of cognition. The formal-logical method helped reveal the essence of the tax amnesty and derive a suitable definition of the term. Using a comparative legal method, the author compared tax amnesty with other categories. The author comes to the conclusion that the legislation of the Russian Federation does not fix the exact definition of a tax amnesty. At the moment, there is no clear idea of whether a tax amnesty should be considered a tax benefits (exemption from tax sanctions). In the author's opinion, tax amnesty should be considered as a tax benefits and detached from tax holidays.