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The Impact Of Tax Amnesties On The Tax Revenues In Turkey: By The Date Of 2002

Author

Listed:
  • Turgay BERKSOY

    (Marmara University)

  • Gizem Elif KIRÇİÇEK

    (BDO Denet YeminliMali Müşavirlik A.Ş.)

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.

Suggested Citation

  • Turgay BERKSOY & Gizem Elif KIRÇİÇEK, 2018. "The Impact Of Tax Amnesties On The Tax Revenues In Turkey: By The Date Of 2002," JOURNAL OF LIFE ECONOMICS, Holistence Publications, vol. 5(3), pages 137-152, July.
    • Handle: RePEc:jle:journl:v:5:y:2018:i:3:p:137-152
    DOI: 10.15637/jlecon.257
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    More about this item

    Keywords

    Tax; tax amnesty; tax revenue; effects of the tax amnesties;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • C83 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Survey Methods; Sampling Methods

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