ÜLKEMİZDE VERGİ AFLARININ VERGİ GELİRLERİ ÜZERİNDEKİ ETKİSİ:2002 VE SONRASI

Turgay BERKSOY; Gizem Elif KIRÇİÇEK

doi:10.15637/jlecon.257

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

Authors

Turgay BERKSOY Marmara University/TURKEY
Gizem Elif KIRÇİÇEK Yükseklisans

10.15637/jlecon.257

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

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Published

2018-07-31

Issue

Vol. 5 No. 3 (2018)

Section

Research Articles

How to Cite

BERKSOY, T., & KIRÇİÇEK, G. E. (2018). THE IMPACT OF TAX AMNESTIES ON THE TAX REVENUES IN TURKEY:BY THE DATE OF 2002. Journal of Life Economics, 5(3), 137–152. https://doi.org/10.15637/jlecon.257

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