Tax evasion presents a serious problem for a number of countries. Every year, governments lose large amounts of potential revenue because citizens, in some manner avoid paying taxes. To address the problem of tax evasion, many countries have implemented tax amnesty programs over the years. More and more tax administrators are coming up with diverse products and innovations to raise government revenues to meet daunting challenges in the face of slow growth rate in trade and investment. In this paper we shall examined the successes and failures of amnesty in curbing other crimes and also see if it can be applied to cases of taxation in Nigeria.
Keywords: Amnesty, Failures, Nigeria, Revenue, Successes, Tax
