Tax Amnesties and Evaluation of the Tax Amnesties in Turkey

Edgzdogan N., Gumus E.

MALIYE DERGISI, no.164, pp.99-119, 2013 (ESCI) identifier

  • Publication Type: Article / Article
  • Volume: Issue: 164
  • Publication Date: 2013
  • Journal Name: MALIYE DERGISI
  • Journal Indexes: Emerging Sources Citation Index (ESCI), TR DİZİN (ULAKBİM)
  • Page Numbers: pp.99-119
  • Eskisehir Osmangazi University Affiliated: Yes


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.