Evaluation of tax amnesty in the framework of constitutional taxation principles

Since the formation of the state structure, individuals have been demanding public service from the State. The financing source of the public services provided is met through taxes. There has always been a group of taxpayers who have not fulfilled these responsibilities since tax duties and responsibilities were imposed on individuals. The state, on the other hand, seeks solutions for taxpayers who do not fulfill their tax duties and responsibilities in order to fulfill their obligation to collect taxes with the right granted by the constitution. One of these solutions is to issue tax amnesty and pay the uncollectible tax debts. For this reason, while tax amnesties, on which there are many discussions, offer the opportunity to collect unpaid taxes, on the other hand, there are ongoing discussions that they damage the fabric of justice against taxpayers who fulfill their duties and responsibilities on time and completely.