A RESEARCH ON THE EFFECTS OF TAX AMNESTIES ON TAX COMPLIANCE AND JUSTICE IN TURKEY

Abstract

Tax revenues make up a large proportion of the countries' budget revenues. The larger their budget and tax revenue rates, the stronger they will be in states. For countries like our country, where almost all of their budget depends on tax revenues, these revenues are more important. In some times, tax compliance of taxpayers decreases and tax revenues of the countries also decrease. Taxpayers avoid paying taxes, which are part of their income. Tax amnesties are issued for such situations and for a number of other reasons. Tax amnesties are issued in our country and in many other countries. Tax amnesties are issued for many reasons such as increasing the tax collection rate, obtaining a political interest and reducing the judicial burden. With each tax amnesty issued, it also brings controversy. Taxpayers' trust in political authority and tax justice is decreasing. The taxpayers who always pay their tax debts on time see themselves as victimized to a certain extent. The expectation that tax amnesties will be issued again in the future decreases tax compliance. Since 1924, there have been 36 tax amnesties in our country. In this study, the effects of these tax amnesties on tax compliance and tax justice for our country were investigated. The reasons for tax amnesties and the positive and negative aspects of tax amnesties have been examined in detail