The goverments need an income to fulfill their public requirements and their duty for the society. Because of that, the goverment use public revenues. Taxes in public revenues are an important income source for the goverment. This income source is acquired from taxpayers and each payment done or going to be done by taxpayers can be seen like a duty. The taxpayers may try various procedure to pay less tax. That will increase the tax loss of the goverment. The taxpayers who pays also wants to pay less tax or even don't pay. The both cases result in loss of tax related revenue for the goverment. In order to decrease the tax loss and increase the revenues, the goverment applies tax amnesties. As a result, tax amnesties are important for tax systems. In our study, we examined the meaning of tax, it's specifities, it's theme and it's quality. We also tried to determine the effects on the taxpayers by referring tax compliance, tax mismatch, types of tax mismatch, factors effecting tax compliance and benefits and consequences of tax compliance. With this study we examined the reasons for tax amnesties, tax amnesties in our country and the effects of tax amnesties on taxpayers. During this study we also referred theoretical information about tax amnesties. In the last part of our study, we studied the evaluations of the survey study about the effects of tax amnesties on tax complience by taxpayers.
Tax Amnesty, Tax Theory , Tax Compliance, Taxpayer
| Author : | İslam AKBULUT -İsmail ŞİRİNER |
|---|---|
| Number of pages: | 1157-1172 |
| DOI: | http://dx.doi.org/10.29228/TurkishStudies.24815 |
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