I think aggressive enforcement will lead people to come in and make disclosures and will deter tax evasion.
In the context of voluntary disclosure, I think it's a difficult balance to strike as to where and how people are penalized, because you want to set a penalty at a level high enough to recognize that the people coming forward have violated the laws and need to bear some pain as a result, but also, the penalty can't be so high that people are discouraged from coming forward.
So if the question is on being more aggressive, on the enforcement front I would say yes; I've always believed that tax enforcement should be aggressive to deter tax evasion. On the voluntary disclosure front, I think the aggressiveness needs to be tempered with a degree of leniency to encourage people to come in.