Analysing tax amnesties within the framework of institutionsl logic

The statist structure, which was the legacy of the Ottoman Empire, found its place in the establishment phase of the Republic of Turkey, and while applying the laws from the Ottoman Empire, they were changed in accordance with the conditions of the day. While tax laws were renewed according to economic conditions and political structure, it was aimed to overcome the difficulties faced by taxpayers over the years. The aim of the study is to determine whether the State, which enacted tax amnesties, made these decisions due to institutional rationalism or populism, and the reason for the change in the institutional logic of the state. It has been concluded that in the first years of the Republic, the rationale for the enactment of tax amnesties overlapped with the statist logic and institutional rationalism was observed; while in the periods when liberal and market logic was dominant, tax amnesties were enacted in line with populist policies. The fourth period was defined as taxpayer-oriented market logic, and it was determined that in this period, the effect of institutional rationality on the one hand and populist discourses on the other hand were present, and it was suggested that there was a hybrid institutional logic defined as 'rational populism'. In the period after 2002, with the effect of rational populism, it was determined that there were statements reflecting that both the demands of all segments of the society were met to a great extent and that the procedures required by economic policies were followed.