Archive of Scientific Articles

Abstract. In the article the problem of the realization of humanity principle by the declaration of tax amnesty is considered. The urgency of its study is determined by the absence of legislative consolidation for both the definition of tax amnesty and its procedure. The author generalizes the practical experience of the prerequisites of tax amnesty enactment in Russia and suggests the other system of it. The terms necessary for ensuring the efficiency and productivity of the mentioned procedure are identified and analyzed. The necessity of the legal regulation of the enactment mechanism for tax amnesty is also mentioned.

Key words and phrases: принцип гуманизма, налоговая амнистия, экономические условия, правовые условия, политические условия, социальные условия, principle of humanity, tax amnesty, economic terms, juristic terms, political terms, social terms