Tax amnesty and capital amnesty in Russia: theory and practice

The article examines the problems associated with the institution of tax amnesty and amnesty of capital in Russia, and assesses the effectiveness of these amnesties implemented during the post-Soviet period. Correlation of the concepts of "economic (financial) amnesty" and "tax amnesty" is discussed. It is concluded that it is necessary to carry out the amnesty of capital in Russia taking into account the dual nature of this mechanism (financial interests of the state, on the one hand, and the well-being of Russian citizens, on the other).