Even though increasing tax enforcement is good public policy, reflects a commitment to the rule of (tax) law, and is healthy for budgeting, it is unlikely to happen.
It said the condonation also allows the taxpayer to start with a clean slate while also helping tax enforcement agencies to generate savings via reduced backlogs and arrears.
So tax officials get well-identified objectives (including the appropriate design of tax enforcement policies), performance standards (appropriately supported by the required resources) and incentivising mechanisms (including performance rewards).
The "new standard" of automatic exchange of tax information and enhanced cross-country assistance in tax enforcement and collection have been widely accepted.
Changes in tax rates, tax enforcement policies, levels of social benefits, and other government policy decisions can also have major effects on public debt.