Tax amnesties at Turkey after 2000 effects to tax collection and tax compliance

Tax amnesty is a limited ? time opportunity for taxpayers to pay a defined amount, in exchange for forgiveness of a tax liability relating to a previous tax periods and without fear of criminal prosecution. In our country, the tax amnesties applied, are studied in two periods as before 1960 and after 1960 by the theorists. However, the growing frequency of financial and economic crisis caused by the negative impacts of globalisation, at the same time the more detailed arrangment made by the governments about this issue enforces us to study the tax amnesties after 2000?s as a distinct period.Tax amnesties are the most common fiscal instruments used by the governments. Althought the insolvencies occuring after the economic crisis, there is a consensus that tax amnesties have a role of increasing the tax complience with a broad tax reform. However; tax complience is adversly affected by some reasons that tax amnesties are misused as a political propaganda; broad tax reforms aren?t designed after those tax amnesties; the amnesties are both considered as a short run revenue source a most common used implement.Keywords: Tax, Tax Amnesties, Tax Collection, Tax Compilance