Tax awareness and tax ethics of tax liabilities effects on: Antalya province

This study was carried out in order to examine the tax conscious and tax morale structures of taxpayers of tax amnesty practices. Within the scope of the study, a survey was conducted with 456 officials operating in the province of Antalya. In the first part of our study, basic information about tax amnesty practices is given. The concept of tax amnesty, the reasons for tax amnesty, types of tax amnesty and the effects of tax amnesty are discussed in the first chapter. In the second part, the classification of tax amnesty laws implemented in Turkey after 2000, taking into account different factors, and the theoretical framework of the relevant amnesty laws are discussed. In the third part, information about the survey study conducted within the scope of our study, the analysis of the findings obtained as a result of the survey study and the interpretation of these analyzes are given. Within the scope of this survey study, 456 people who are taxpayers of corporate tax, income tax, motor vehicle tax and real estate capital income operating in the province of Antalya were interviewed using face-to-face survey method and data were collected. These collected data were analyzed using the SPSS 21.0 package program. As a result of the analyzes, it has been found that the tax amnesty laws that are frequently applied make the taxpayers expect new tax amnesty, and that the voluntary compliance of the honest taxpayers to tax decreases with the tax amnesty practices.