THE ECONOMIC EFFECTS OF TAX AMNESTY: CASE OF TURKEY (2010-2017)

Abstract

One of the most important ties between the state and the citizen in a country is tax practices. States that exercise sovereignty in
the name of society provide resources by applying taxes for social, political and legal purposes in order to fulfill their public
responsibilities and thus try to reconstruct social order and equality. Taxpayers want to pay as little tax as possible and to have
more resources. From this point of view, there is always a dilemma and conflict of interest between the state and taxpayers.
The psychological attitudes of taxpayers in the face of taxation are subject to research by giving importance as attitudes are
tendencies leading to behaviors. Particularly, it is important to better understand taxpayers through surveys applied directly to
taxpayers, to determine scientific truths by conducting participatory democracy, and to reach a more effective and fair tax
system by understanding taxpayers who have rights as well as obligations.