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

Turgay Berksoy () and Gizem Elif Kirã‡ä°ã‡ek ()
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Turgay Berksoy: Marmara University
Gizem Elif Kirã‡ä°ã‡ek: BDO Denet YeminliMali Müşavirlik A.Åž.

JOURNAL OF LIFE ECONOMICS, 2018, vol. 5, issue 3, 137-152

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.

Keywords: Tax; tax amnesty; tax revenue; effects of the tax amnesties (search for similar items in EconPapers)
JEL-codes: C83 H20 (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:jle:journl:v:5:y:2018:i:3:p:137-152

DOI: 10.15637/jlecon.257

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