TAX AMNESTY PROGRAMS: AN ANALYSIS OF MECHANISMS FOR TAX DISCLOSURE, DECLARATION, AND CAPITAL REPATRIATION IN PERU AND LATIN AMERICA, AND THEIR CONTRAST WITH EUROPEAN JURISPRUDENCE

Peñaranda Iglesias A. · Cronica Tributaria (2026) · DOI: 10.47092/ct.26.3.4

Resumen

The article analyzes amnesties as extraordinary tax policy instruments aimed at regularizing undeclared income, repatriating capital, and broadening tax bases. It examines the regulatory framework and comparative international experience, highlighting their objectives. Drawing on legal doctrine and case law, the article identifies tensions with the principles of equality, generality, and ability to pay. It notes that, while such regimes may generate immediate revenue, their repeated use entails significant risks, including the erosion of tax equity, the weakening of the culture of compliance, and the creation of perverse incentives for future non-compliance.

Instituciones: Universidad Tecnológica del Perú