Tax Compromise as a Variant of the Tax Amnesty

The basic principles of the tax amnesty in the practice of its its application in different countries of the world are considered, particularities of legal regulation of tax compromise as a form of tax amnesty in Ukraine, as well as its possible legal consequences and risks of the use for taxpayers.
The necessity of expanding the list of guarantees of exemption from liability in case of tax compromise application is outlined. These guarantees would protect the taxpayers, their contractors and could be the motivation for legalization of the taxpayers incomes.
Relevance of the topic is due to adoption of the Law of Ukraine № 63-VІІІ dated 25.12.2014 ‘On Amendments to the Tax Code of Ukraine on Peculiarities of Tax Liability Refinement of Corporate Income Tax and VAT in Case of Tax Compromise Application’ which entered force on 17.01.2015.
Keywords: tax amnesty, tax compromise, Ukraine, exemption from liability.

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