What do we know about Tax Amnesty? Insights from bibliometric analysis

Abstract : This paper provides a bibliometric analysis of the existing literature on tax amnesty, focusing on its effectiveness in enhancing tax compliance, generating government revenue, and reducing tax evasion. By analyzing 108 relevant articles extracted from Scopus, the study maps the evolution of tax amnesty research and identifies key themes and trends in the field. The analysis reveals a significant increase in the number of publications since 2015, reflecting growing academic interest in this policy tool. The findings suggest that while tax amnesty programs can generate short-term revenue and improve voluntary compliance, their long-term impact on reducing tax evasion remains debated. The research also highlights the central role of countries like Indonesia, where tax amnesty programs have been extensively implemented, and identifies prominent authors contributing to this body of knowledge. Through keyword analysis, the study emphasizes the importance of concepts such as tax compliance, tax evasion, and tax system reforms, which are closely linked to the success of tax amnesty programs. The paper concludes by suggesting directions for future research, particularly in understanding the sustainability and ethical dimensions of tax amnesty.