Firstly, there are schemes wherein the government provides financial relief to tax evaders. Under such schemes, the government decides to waive off all or part of the financial penalties which become due as a result of tax evasion. In some cases, the government only allows taxpayers to pay back the full sum in easy instalments over a longer time frame. Hence, investors gain because they can earn interest on the unpaid tax as well. However, in such cases, legal immunity is not provided. This would mean that if the taxable income was generated by undertaking some questionable activity like drug smuggling or other criminal endeavours, the government could still prosecute the taxpayer.