Sugary drink tax declining in many developed economies, but growing rapidly in middle income economies such as Vietnam and India. In the United States, the single biggest market for carbonated soft drinks, consumers annual average per capita purchase of soda was 154 liters. Denmark began taxing soft drinks and juices in the 1930s. More recently, Finland reintroduced an earlier soft drink tax in 2011, while Hungary taxes sugary drinks as part of its 2011 public health product tax, which covers all food products with unhealthy levels of sugar. France introduced a targeted sugar tax on soft drinks in 2012. At a national level
Tax amnesty from other voluntary compliance strategies in part where tax amnesty usually waives the taxpayers' tax liability. Introduction of Amnesty scheme in any fiscal year is to help State treasury raising tax revenues, adding beneficiaries in tax base who have not declared their assets previously. The main purpose of inception of this scheme is to replicate the economy and encouraging individuals, Association of Persons and Corporations to declare their wealth as it may arises. Under this scheme the beneficiary just has to pay some tax on the total assets which are declared in Amnesty scheme. State introduce this scheme when they