ON THE ISSUES OF FORMING THE NOMINATIVE LEGAL FRAMEWORK OF THE TAX AMNESTY INSTITUTE
The article provides an analysis of the formation of the foundations of the institution of tax amnesty. The concept of tax amnesty and its main goals are given. The historical periods of the development of the country's economic and political situation and the campaigns developed by the state for the introduction of tax preferences aimed at developing effective mechanisms for the functioning of the country's financial system, as well as a favorable climate for taxpayers aimed at establishing confidence in legal regulation and increasing the tax literacy of the population are concretized. The analysis of regulatory legal acts in the field of legislation relating to tax amnesty is carried out, the author's assessment of the results is given. Some aspects of the international experience in the application of tax amnesty mechanisms are considered in order to compare the results of the measures taken. The question of the legal nature of the institution of tax amnesty, as one of the available means of forming a positive attitude of society to the implemented tax policy, is still debatable, both among government bodies and among political scientists and economists.