Tax amnesties effects on tax compliance: An application for the province of Edirne

Taxes are compulsory and unrequited payments which governments collect from individuals living on their own boarders under authority of taxation power and taxes have the largest share in the public revenues. Taxes are capable of being compulsory and unrequited also reduces disposable income. For this reason, taxes turn into a burden for individuals by becoming an element of pressure on them. Taxpayers want to get rid of this burden and this attitude leads to an increase in revenue loss and tax evasion. The concept of tax noncompliance, which causes a lot of effects ranging from decline public revenue to damage justice sense of individuals, arises at this point. In order to contend with tax noncompliance and increase tax compliance, governments sometimes try to exploit tax amnesty.Tax amnesties provide governments emergency revenue with lower cost. Furthermore, tax amnesties register more taxpayer and enable transition of a new tax regime that consists of more stringent applications. For these reasons tax amnesties are often used by the governments. In spite of the fact that one of the goals of tax amnesty to raise tax compliance it is thought that tax amnesty decreases the tax compliance and penalize honest taxpayers unfairly and provide government revenue in the short term but in the long term endanger loss of income due to tax noncompliance. If remedial measures are not taken or when the measures are not successful before and after application of tax amnesty, and if there is an impression that tax amnesty will be applied more often, trust in government and belief in tax justice is damaged. This situation reveals the result that tax amnesty affects tax compliance negatively. According to survey results, it can be easily understand that the majority of taxpayers living in Edirne abhorrent from tax amnesty.