Yes, I think any effective tax policy has got to have a mechanism for people who have cheated to come in and make things right.
We may not like the fact that people cheat, and we may do our best to try to deter them from doing so. But there's an expression that the only two certain things in life are death and taxes. I believe you can add that there will be people who try to cheat on both; that's another certainty.
Enforcement, accompanied by a path for people to come back into the system, would constitute a broad-based tax enforcement policy.