Tax amnesties implemented from 2000 to present in turkey and changes emerged by this tax amnesties on tax collections in Thrace Region

Tax amnesties have now become a tool that is frequently used in both developed and developing countries. The reason for this situation is explained by closing the short-term budget deficits of amnesty and meeting the cash needs of the treasury, easing the work load in the judiciary and other social, technical and administrative positive effects. Tax amnesty was advocated in many positive ways such as increasing collections, eliminating the problems raised by the tax system, registering unregistered taxpayers, ensuring the liquidation of files accumulated in tax offices and courts, being a humanitarian practice. Tax amnesty has been criticized for many negative aspects such as damaging tax justice, obstructing taxpayers' compliance with tax, eliminating the willingness of taxpayers to pay taxes and using tax amnesty in line with the political goals of governments. In this study; The history of taxation is mentioned, basic concepts about tax are defined, is given information about tax amnesty and has investigated that how it affects the tax amnesty implemented between the years 2000-2018 in Turkey to the tax collection of the Thrace region.