Examining tax amnesty applications and their effects on taxpayers (An example of Turkey after 1980)

This study was conducted for the purpose of giving information about tax amnesties that were granted in Turkey after 1980, as well as their purposes and outcomes and also examining the effects of the amnesties on taxpayers. The thesis was written by searching Turkish keywords like "Vergi affı" and "Mükellef" and English keywords like "Tax Amnesty" and "Taxpayer" on databases such as Google Akademik, YÖK Tez, Science Direct, Scopus and by attaining the resources to be used via literature review method. Full-text articles fitting the purpose of the compilation were utilized. In addition, Library catalogues were reviewed and the books written in this area were examined. In this context, the first section of the study handled the definitions of the concept of amnesty which is included in various resources, reasons of granting tax amnesty and political, economic/financial and technical reasons under relevant topics. Besides, the views of people defending tax amnesty and the views of those opposing tax amnesty were examined. The second section examined the tax amnesties granted throughout the history of the Republic and included the principles of justification and application. Finally, the third section examined positive and negative effects of tax amnesties on taxpayers.