Evaluation of remorse and correctional ınstitution in Turkish tax law terms of voluntary conpliance with tax abstract

The tax is the ultimate consequence of the sovereignty of the states. The place of taxes, which play an important role in financing public spending, within total public revenues is undeniable. Therefore, the states aim to increase tax revenues without putting too much pressure on taxpayers in accordance with their policies. At this point it is of great importance to ensure that taxpayers' comply with the tax. We can summarize voluntary compliance with the tax, the amount that individuals see as a debt from their own pockets to the state, as a 'price to participate in public expenditures', in a manner that is directly proportional to the activities carried out by the state. Therefore, nation states are required to consider the element of algebra in taxation as a way to be applied only in exceptional circumstances. Taxation is a phenomenon intertwined with economic events. Changes to tax legislation according to the source requirement of the monitored economic program negatively affect the structure of the tax system and reduce voluntary compliance with the tax. Basically, the taxation process, which is carried out with uncertainty about where the resources obtained by the state are transferred, can also create uncertainty in the taxpayer's focus. In this case, factors are important in the relationship between the individual and the state, which will enable adequate flow of information and ensure voluntary compliance with the tax. For this purpose, in this study; the definition of voluntary tax compliance, the reasons and effects of taxpayers' attitudes and behaviors towards tax are explained from a general point of view. Voluntary compliance with the tax means that the taxpayer is aware of the need to pay taxes as a provision for efficient and qualified public service. In the event of a breakdown of this relationship between the individual and the state, tax mismatch arises. The existence of a team institution in the Turkish tax system has been mentioned in relation to the provision of voluntary compliance with the tax. Examples of these are reductions in penalties, reconciliation, erasure and remorse and reclamation. Remorse and Correctional Institution is an important mechanism created to ensure the voluntary compliance of taxpayers with the tax. At this point, obliged parties may be relieved of guilt under certain circumstances if they have committed and regret the crimes resulting from the loss of tax. This establishment is notable for having a feature that increases voluntary compliance with the tax. However, it should be noted that it has a characteristic that is criticized for the taxpayers who fulfill their tax obligations on time. In this context, the effect of regret and correctional system on voluntary compliance will be discussed in the study and some advantages and disadvantages will be examined and some suggestions will be made for the establishment of a better institution. Key Words: Remorse and Reclamation, Voluntary Compliance With Tax, Tax, Tax Procedural Law