Tax compliance after the Law of Tax Amnesty with no 4811

In this study, how tax compliance has changed is analyzed 2004-2010 after The Law No 4811 in Turkey by 81 provinces with reference to tax amnesties reduces tax compliance. Tax compliance declined in this term. Number of decreasing province is 78 and increasing is 3 (Sakarya, Iğdır, Muş). Sakarya province is made the most progress. Additionally, 2008 global crisis has triggered reduction of tax compliance. As a result of this evaluation, reached the following implications: frequently tax amnesties cause to decrease tax compliance and fragility of Turkish industry sector affect tax compliance negatively.