Tax Amnesty with Effects and Effecting Aspects: Tax Compliance, Tax Audits and Enforcements Around; The Turkish Case
Osman Fatih SARAÇOGLU, Eren ÇASKURLU

Abstract
Tax amnesties are political decisions which are supposedly to increase tax collections, ensure coping taxpayers to pay tax and somehow maximizing the politicians’ life time. As a result of tax amnesties, work load of administrators and judicial bodies reduces and their efficiency increase; in short terms, relaxation of tax payers and increase in tax revenue is also possible. However, frequently recurring tax amnesties do shake the confidence of public towards justice and laws. Negative results of tax amnesty mainly links with the reducing tax compliance point of the tax payers. In other words, tax amnesties prevent the tax compliance of tax payers. Also in general, there are many factors that affect the success of tax amnesties. The most popular ones are tax audits and enforcements. In this paper our goal is to examine the effects of factors on and the effecting factor through any tax amnesties via using the structure of the Turkish tax system and applications. For the experimental working it is preferred an original and very large scaled public survey.

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