lexonération

Lexonération, also known as tax amnesty or tax forgiveness, is a policy implemented by some governments to encourage taxpayers to come forward and voluntarily disclose and pay taxes owed, rather than facing potential penalties or legal consequences. The term "lexonération" is derived from the French words "lex" (law) and "onération" (relief or exemption), reflecting the idea of providing relief from tax obligations.

The primary goal of lexonération programs is to generate additional tax revenue for the government while also promoting tax compliance and reducing the tax gap, which is the difference between the taxes that should be paid and the taxes that are actually paid. These programs typically offer incentives such as reduced penalties, interest, or even a partial or full waiver of taxes owed, in exchange for voluntary disclosure and payment.

Lexonération programs can be implemented in various forms, such as:

1. General amnesties: These apply to all taxpayers and are often used to address specific tax issues or to encourage compliance with new tax laws.

2. Targeted amnesties: These are designed to address specific groups of taxpayers, such as foreign investors or individuals with undeclared assets.

3. Voluntary disclosure programs: These allow taxpayers to voluntarily disclose and pay taxes owed without facing penalties or legal consequences.

Lexonération programs have been implemented in various countries, including France, where the concept originated, as well as other European nations and some countries in Latin America. The success of these programs can vary, depending on factors such as the size of the tax gap, the incentives offered, and the effectiveness of enforcement measures.