Türkiye Tarihinde Vergi Afları ve Vergi Aflarının Vergi Gayreti Üzerine Etkileri
Tax Amnesty in Turkey History and Effects of Tax Amnesty on Tax Effort

Summary/Abstract: Governments need financial resources to provide public services. Taxes are the most important source of income for the governments. Governments collect taxes from economic activities under their authority. In case of not paying taxes, there is a burden on individuals, causing an accumulation in tax administration and tax judgment. The government may give up partially or completely because of this or any other reason. Governments may declare amnesty for these uncollected taxes. Throughout the history of the Republic of Turkey has frequently refer to the tax amnesty application. 36 amnesty practices implemented throughout the history of the Republic, tax revenues did not change or decreased in 26 of them; only 10 amnesties helped the tax revenues to increase. This situation shows that the tax amnesty is generally not positive.

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