A limited-time offer by a government to a specified group of taxpayers to pay a defined amount, in exchange for forgiveness of a tax liability (including interest and penalties) relating to a previous tax period(s), as well as freedom from legal prosecution.

[Baer, K. and E. LeBorgne (2008), Tax Amnesties: theory, trends and some alternatives, Washington DC: International Monetary Fund.]

A demand-side incentive which offers purchasers of household services a reduction in their direct taxes owed by reclaiming the costs of the help or expenses for household services as a means of reducing the cost of declared work and transforming undeclared work into declared work.

The intrinsic motivation to willingly pay taxes owed. It is a measurement of a positive attitude and commitment to the payment of tax, and often measured by assessing citizens’ views of the unacceptability of engaging in undeclared work.

[Eurofound (2013), op cit.]

Any natural or legal person who, in compliance with national law, concludes contracts of employment or employment relationships with temporary agency workers in order to assign them to user undertakings to work there temporarily under their supervision.

[Directive 2008/104/EC of the European Parliament and of the Council of 19 November 2008 on temporary agency work, article 3 para 1b.]