Tax amnesty practices in the world and in Turkey

Increasing public needs day by day increases the amount of public services that need to be provided and, as a natural consequence, public expenditures. One of the financial resources that the state, which needs financial resources at the point of meeting the increasing public expenditures, applies in order to provide public services and continue its activities, is one of the most important financial resources, even the most important one. Taxes have become a mandatory and indispensable element for developed or developing, especially democratic states of law; Each country has established a tax system suitable for it. Taxes are collected free of charge and compulsory by states based on laws; It has the nature of transferring some resources in the private sector to the public. Therefore, it may be the case that citizens do not fulfill their tax obligations and act contrary to these obligations; On the other hand, the state may come up with administrative or criminal sanctions. Due to financial, economic, social, political and similar reasons, states resort to amnesty practices in case of non-fulfillment of tax obligations. The content, reasons, form and duration of these practices vary from country to country and from period to period. Similarly, differences occur in terms of the results of tax amnesty practices. Tax forgiveness practices are considered in terms of their positive and negative effects and become the target of positive or negative reviews.