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U poredbenim poreznim sustavima aktualiziran je institutporezne amnestije, poglavito zato što je riječ o potencijalnoizdašnom izvoru javnih prihoda. U Republici Hrvatskoj (još) nisu– ni na razini političke rasprave ni na znanstvenoj i stručnojrazini – artikulirane ideje i stavovi o potrebnosti sličnih mjera,koje bi bile usmjerene fiskalnim ili drugim ciljevima. Cilj je radaprikazati osnovne teoretske postavke instituta porezne amnestije,uz identifikaciju njezinih osnovnih obilježja, različitih pojavnihoblika, ali i analize prednosti, nedostataka te sveopćeg utjecajaamnestiranja na porezni sustav. Pretpostavljeno je – i na temeljuprovedenog istraživanja potvrđeno – da ni jedna od mjera zakojima je dosad posegnuo hrvatski zakonodavac ne ispunjavaglavna konstitutivna obilježja porezne amnestije, usprkosodređenoj komplementarnosti u pogledu željenih ciljeva.Također je potvrđeno da, u svjetlu mogućih fiskalnih inefiskalnih učinaka takve mjere, nema opravdanja za uvođenjeporezne amnestije u hrvatski porezni sustav.A comparative overview of tax systems around the worldreveals that tax amnesties are gaining popularity in recenttimes, most probably due to their fiscal impacts. In theRepublic of Croatia hitherto there has been no seriousdiscussion, in academic or policy circles, on the need toemploy a tax amnesty or a similar programme. Against thisbackdrop, the paper first aims to lay out the theoreticalframework of tax amnesties, within which it is possible toidentify the notion of this instrument and examine all of itslegal and socio-economic ramifications. The second part ofthe paper takes on a more specific perspective of theCroatian tax system. It is asserted that neither of themeasures used by Croatian policymakers in the past may beencompassed by the wider notion of tax amnesty.Furthermore, it is argued that, in the light of the entirety of itspotential effects, future reforms of Croatian tax law shouldnot include a tax amnesty

Tax Amnesty as an Instrument of Tax Policy