Considerations of Taxpayers According to Situation of Benefiting From Tax Amnesty: An Empirical Research
Selçuk İpek, Mehmet Öksüz, Sibel Özkaya

Abstract
The concept of tax amnesty is an important factor that affects tax compliance of taxpayers. A survey is conducted to measure tax considerations of taxpayers living in Thrace Region according to degree of using tax amnesty. The survey results are analyzed by the SPSS program. At this stage Chi Square analysis is applied. The data obtained is tabulated and interpreted. According to these data following results are obtained for taxpayers living in Thrace region and not benefit from tax amnesty: Tax amnesty encourages tax evasion. Tax amnesties undermine confidence in government. Tax amnesty reduces tax compliance. Tax amnesty should never be applied. Tax amnesty in Turkey is applied to protect some of taxpayers. Tax amnesty must be applied only one-time. In contrast, taxpayers which benefits from tax amnesty have exactly opposite opinion.

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