A quantitative research on tax amnesty practices in Turkey and tax amnesty of taxpayers in terms of generations

Tax amnesty has become a common financial instrument which is being implemented much more frequently by governments in our country. Following social turbulence and economic crisis, with both the achievement of a social consensus and a comprehensive tax reform in the face of the difficulties of payment, there is consensus that tax amnesty has an increasing effect in tax compliance. However, tax compliance is negatively affected by the use of tax amnesty as a means of political propaganda, the failure to carry out comprehensive tax reforms and the fact that it is seen as a source of short-term income, and even as a tool that is freguently referred to as a tax collection method. On the other hand, considering the concept of generation in many sectors recetly, it is observed that the target groups are determined and they are trying to create solutions according to these reactions. In this study, it is aimed to reveal the perspectives of generations in terms of tax compliance. In this study, questionnaires including 42 questions were conducted to 400 SMEs. The results of the questionnaires were interpreted and shared with SPSS analysis. No significant differences from the point of view of tax amnesties of the results. However, it can be said that the BB and Y generation have a close look at the tax amnesties.