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Tax amnesty in Turkish tax law and financial evaluation of Law no. 6736

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2019
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Abstract (EN)

Developed and developing countries can apply for tax amnesties. But within the tax system, tax amnesties have been a topic of discussion in terms of the effects they create. Tax amnesty is applied for various purposes such as economic, technical, financial and political. This study is based on the financial purpose of tax amnesty. The aim of the thesis is to evaluate tax amnesty in financial terms in the special "Law No. 6736 on restructuring of certain receivables" which came into force on 9 August 2016 by examining the applications for tax amnesty in Turkish Tax Law. Assessment and recommendations based on the study findings will guide future tax amnesty practices.

Author

Fatma Ovaz

How to Cite

Fatma Ovaz (Master Thesis). Tax amnesty in Turkish tax law and financial evaluation of Law no. 6736, 2019, Bursa Uludağ Üni̇versi̇ty.

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