| In September 2001, the Italian government | | | | filing to do, an amount equal to 25% of the |
| approved the decision to launch the program for | | | | amount stated. If the stated amount would be |
| repatriation of capital abroad and assets for | | | | after the official deadline as above, the amount |
| individuals' resident in Italy. This program aimed at | | | | paid would be equal to 35% of declared income. |
| increasing tax revenue was the objective:a. | | | | If it had come to make a form of tax evasion, |
| Repatriation to Italy of asset values and outside | | | | the amount to be paid would be as 60% of |
| the country;b. Disclosure of these assets, without | | | | unreported gross income and 60% of all |
| the need for repatriation. | | | | expenses that are deducted as expenses |
| Under the program required the payment of | | | | deductible from taxable income. Similar rules were |
| individuals equal to 2.5% of declared asset value | | | | imposed and in cases of VAT evasion and tax on |
| (in exchange for payment of 2.5%, the state | | | | property. |
| would give the treasury bonds as 12% of the | | | | To help the functionality of these principles in all |
| total declared value of the asset). The individual | | | | countries that have similar objectives have been |
| also had to meet, a statement of special | | | | organized and a series of seminars and published |
| confidence and to deliver to an Italian bank or | | | | materials are different, so that most countries |
| intermediate, with certified to make the final for | | | | with the idea of an exchange of information, a |
| the individual asset fiscal authorities. Although this | | | | function of goals reciprocal of their countries' |
| program is still continuing and had not be from | | | | administrations. |
| November 2001 to May 2002, it resulted in some | | | | Thus, in a seminar organized in view of this |
| effects on the budget being certified billions in this | | | | purpose by the OECD, the participants of some |
| way and many assets of individuals and | | | | Balkan countries and former socialist countries of |
| encouraged volunteerism in the statement | | | | Central and Eastern Europe, declared that under |
| through a clear and practical legal. Similar | | | | national legislation, they can receive data from |
| measures have been undertaken and the | | | | banks and can exchange information with another |
| statements of individuals with activity within the | | | | state, which are associated with agreement. |
| country. | | | | In Russia, there is an automatic reporting of |
| IRS- (agency for revenue collection in USA) | | | | banks for tax administration about transactions |
| announced in December 2002 that it had revised | | | | worth individuals and individuals for transactions |
| and updated a standard practice that helps the | | | | greater than U.S. $ 10,000. Opening of account |
| investigative agencies in determining the case for | | | | numbers is carried out freely to everyone, but |
| certain individuals, if they are subject to criminal | | | | the account holder must present the identity card |
| prosecution or not. In the following selection | | | | and bank-in his NIPT. Meanwhile, Russia can |
| criteria for the determination of the case will | | | | exchange information to meet the demands of |
| affect factors such as taxes shed legal terms, | | | | another party, which has made the agreement. |
| disclosure and voluntary disclosure of additional | | | | But the idea of a fiscal amnesty for the |
| liability to pay, as a result of all income non | | | | repatriation of capital invested outside Russia has |
| reported. | | | | found greater popularity. In these proposals are |
| In this evaluation and selection procedure | | | | included ministers and the president, in order to |
| according to risk analysis, modernization of | | | | create favorable conditions for the return of |
| technology has provided important assistance to | | | | capital. Debate on this topic has to be in Russia |
| increase the qualification standards and | | | | for years, but until now has been only |
| administrative operations. Numerous examples | | | | hypothetical framework. This debate seems to |
| illustrate the new standards, which are helpful in | | | | have taken track, after a report that linked the |
| eradicating for periods of favorable evaluations of | | | | growth of GDP in the country with the |
| voluntary disclosure of unreported income or | | | | repatriation of capital abroad. |
| individual assets. Punitive measures and published in | | | | Pursuant to these experiences, and our country |
| the media or the Internet have spread clear | | | | have adopted such laws in order to fight |
| message that this is a process to help individuals | | | | organized criminal elements fiscal. On the other |
| to voluntary statements. As before, the practice | | | | hand setting limits and performance enforcement |
| requires the taxpayer to have an unwavering | | | | measures for transactions outside the banking |
| trust in the correct execution of agreements by | | | | channels, has led to increased formalization of the |
| the administration. These practices, however, | | | | income of individuals from one year to another. |
| does not include those individuals who have illegal | | | | However, reporting of banks, such as automatic |
| sources of their incomes. They are subject to | | | | or at the request level is limited and not yet |
| penalties under law for all acts incriminated | | | | made an influential factor in increasing tax |
| persons and criminals including fiscal. | | | | revenue. |
| In December 2002, German Chancellor Gerhard | | | | Regarding the debate of a fiscal amnesty it is |
| Schroeder announced plans to tax with 25% bank | | | | very dim and generally not advocated from |
| interest, as well as plans for fiscal amnesty in aid | | | | neither side of politics or civil society part. Perhaps |
| of German residents, who will declare assets | | | | separate civil society is not ready or prepared to |
| abroad. In June 2003, the government proposed a | | | | ignite within her such a debate. This debate has |
| draft law which taxpayers provide a "bridge to | | | | found support to be turned into a popular debate, |
| finesse the tax. | | | | only a few statements that supported the |
| Offer to pass on this "bridge" would have some | | | | former president Meidani to solve numerous |
| conditions: | | | | problems that undertakes the conduct of this |
| - The taxpayer must declare the beginning of | | | | amnesty in our country. My opinion is that the |
| 2004, prior to the start of 2005 the total amount | | | | appropriate time would be maybe 2-3 years, |
| of all tax revenues, which may be subject to tax. | | | | when some macroeconomic index will be |
| These benefits will include a disclosure period from | | | | presented in the correct order. Time is the only |
| 1992 until 2002. | | | | supporting factor, which is currently allied fiscal |
| - The taxpayer must pay within 10 days after | | | | debate in the country. |