International Journal of Management and Business Studies

International Journal of Management and Business Studies ISSN 2167-0439 Vol. 14 (5), pp. 001-009, May, 2025. Available online at www.internationalscholarsjournals.org © International Scholars Journals

Review

Fighting the Shadow Economy: An Examination of Tax Amnesty Policies and Their Impact on Revenue Generation

Melikaoui Mouloud

Faculty of Economy and Business and Management Science, Bordj-Bou-Arrerudj University- Algeria. Email: [email protected]

Accepted 16 November, 2024

Given some successful international experiences in the use of tax amnesty programs to adjust the shadow economy, such as Ireland, Belgium, and Italy, this paper examines the subject of tax amnesty as one of the tax approaches to adjust the shadow economy and fight against tax evasion, increase revenue taxes of the state in the short term, and expand the tax base in the long term. 

Keywords:Tax Amnesty, Shadow Economy, Tax Evasion, Tax Punishments, International Experiences.
JEL Classification Code: D78. H26. H2. O5. O19