A research on tax expenditures and tax amnesty in Turkey:2006-2023

The most important source of financing for the state is taxes, which have a large share in public revenues. Tax expenditures are revenue losses caused by deviations from the standard tax system. Tax expenditures are practices that exclude some individuals, institutions and organizations, and some sectors from the tax system by means of certain instruments in the tax system such as exemptions, exceptions and discounts. Tax amnesties, on the other hand, are the elimination of legal sanctions against individuals who violate tax laws through amnesty laws enacted by the parliament. According to the scope of the amnesty, the government ceases to collect all or part of the taxes that it owes, and some or all of the interest and late fees arising from non-payment of tax debts. The purpose of this study is to analyze tax expenditures and tax amnesties in Turkey for the period 2006-2023. It is observed that tax expenditures increased relative to tax revenues and GDP in the 2015-2023 period in Turkey, and the state gave up a significant amount of revenue. The issuance of tax amnesties at short intervals significantly affects both the tax system, taxpayers and tax revenues. Tax expenditures and tax amnesties affect the welfare of different segments of society at different levels. Key Words: Tax expenditure, Tax amnesty, Turkey.