The role of tax amnesty in the formation of the rule-of-law state

The article analyses scientists' different points of view on application tax amnesty in Russia; explores objectives, theoretical principles of the concept of the tax amnesty, with regard to the provisions of the darft law "On urgent measures in connection with the tax amnesty and encouraging of returning funds to the Russian Federation from offshore territories and other near- and far-abroad countries"; offers the authors' definitions of tax amnesty. The article explains the importance of the tax amnesty in the formation of a rule-of-law state.