Tax Amnesties and Evaluation of the Tax Amnesties in Turkey

Edgzdogan N., Gumus E.

MALIYE DERGISI, sa.164, ss.99-119, 2013 (ESCI) identifier

  • Yayın Türü: Makale / Tam Makale
  • Cilt numarası: Sayı: 164
  • Basım Tarihi: 2013
  • Dergi Adı: MALIYE DERGISI
  • Derginin Tarandığı İndeksler: Emerging Sources Citation Index (ESCI), TR DİZİN (ULAKBİM)
  • Sayfa Sayıları: ss.99-119
  • Eskişehir Osmangazi Üniversitesi Adresli: Evet

Özet

Tax amnesties are implemented in both developed and developing countries. Tax amnesties have some benefits which are to generate revenue for the government to increase tax revenues, alleviates the burden of the tax administration and the judiciary. However, tax ammesties have some harmful consequences which are to reduce the compliance of tax payers, do not pay taxes on time and thus the punishment of honest taxpayers. This study aims to provide information about tax amnesties, to be made a general assessment of the tax amnesties.