THE IMPACT OF TAX AMNESTIES ON THE TAX REVENUES IN TURKEY: BY THE DATE OF 2002 Cover Image

Ülkemizde Vergi Aflarinin Vergi Gelirleri Üzerindeki Etkisi: 2002 ve Sonrasi
THE IMPACT OF TAX AMNESTIES ON THE TAX REVENUES IN TURKEY: BY THE DATE OF 2002

Author(s): Turgay Berksoy, Gizem Elif Kirçiçek
Subject(s): Public Finances, Fiscal Politics / Budgeting
Published by: Rating Academy
Keywords: Tax; tax amnesty; tax revenue; effects of the tax amnesties;

Summary/Abstract: Tax amnesties are implemented in all developed and developing countries. There are also arguments that tax amnesties are the long-term advocates of tax harmonization and increasing tax revenues, as well as adverse effects of amnesty on compliance, equity and tax distribution. In addition to the technical and economic issues of tax amnesties in our country, tax amnesties are considered as an additional resource. In this article, tax amnesty regulations after 2002 are summarized and the effects of tax amnesties on tax revenues are addressed after reviewing the arguments for tax amnesties. It has been determined that tax amnesties have no effect on tax revenues when it is evaluated computationally

  • Issue Year: 5/2018
  • Issue No: 3
  • Page Range: 137-152
  • Page Count: 16
  • Language: Turkish
Toggle Accessibility Mode