A research of the views and expectations of accounting professionals about tax amnesty: Kırsehir and Hatay example

Amnesty is a concept that has always been on the agenda between the government and citizens throughout human history. In this context, tax amnesties are also a practice frequently applied by the states for different reasons. In this study, the thoughts, attitudes and suggestions of accounting professionals working in Kırşehir center and Hatay center about tax amnesties were examined. For this purpose, a 5 Likert type scale consisting of 39 questions in total was used after obtaining the necessary legal permissions. The population of the study consists of 299 professional accountants registered and active in TÜRMOB in the center of Hatay and 91 in the center of Kırşehir. By using the voluntary sampling method, the study was conducted with professional accountants who volunteered to participate in the study. 131 professional accountants serving in the center of Hatay and 70 professional accountants serving in the center of Kırşehir were included in the study. The survey application was carried out by the researcher using face-to-face and online survey technique. As a result of the study, it was determined that the opinions of the accounting professionals who participated in the study were positive about tax amnesties. Accounting professionals argued that the tax revenues of the state increased by providing tax amnesties to collect tax receivables that the public could not collect before, as a result, the private sector's debt to the public decreased and contributed to the revival of the economy. Professional accountants see tax amnesty as punishment of honest taxpayers who fulfill their tax duties whole and completely, except for extraordinary conditions. For this reason, they argue that the frequency, justification and scope of amnesties to be issued should be adjusted in a way that does not violate tax justice in the country.