The effects of tax amnesties on taxpayers' tax awareness and tax ethics: The case of Van province

This study aims to examine the effects of tax amnesties on taxpayers' tax awareness and tax ethics in Van province. Tax amnesties are implementations applied by the government in certain periods toward tax debtors, essentially involving the waiving of a portion or all of claims such as tax principal, tax penalties, late interest, and late fees. While tax amnesties, frequently implemented in Turkey, increase tax revenues in the short term, it is argued that they negatively affect taxpayers' tax payment motivations, tax awareness, and tax ethics in the long term. The research was conducted using the survey technique, one of the quantitative research methods. Data collected from 400 taxpayers operating in Van province were analyzed using statistical methods such as factor analysis, correlation analysis, t-test, ANOVA, and regression analysis. The survey consists of demographic information, tax amnesty utilization status, and a 5-point Likert-type scale with 15 items measuring opinions on tax amnesties. As a result of the research, it was determined that the majority of taxpayers operating in Van province agree with statements regarding the negative effects of tax amnesties. Factor analysis revealed that taxpayers' opinions on tax amnesties are grouped under four factors: "Negative Effects of Tax Amnesties," "Implementation Preferences," "Systemic Effects," and "Perception of Justice." When examining the relationships between demographic characteristics, tax amnesty utilization status, and factors, it was found that gender, age, education level, and tax amnesty utilization status affect taxpayers' opinions. Female taxpayers, taxpayers in the 31-40 age group, highly educated taxpayers, and those who have not utilized tax amnesty agree more with the negative effects of tax amnesties. Additionally, taxpayers with lower education levels and those who have utilized tax amnesty have more positive views on the fairness of the tax system. Regression analysis results showed that gender, education level, and tax amnesty utilization status significantly affect opinions on the negative effects of tax amnesties and perceptions of tax justice. These findings reveal that demographic characteristics and tax amnesty utilization status are important factors in the formation of taxpayers' opinions on tax amnesties. Accordingly, it is recommended that tax amnesties not be implemented at frequent intervals, the tax system be made fairer, tax audits be made more effective, tax education be improved, and fundamental reforms be made in the tax system.