Tax amnesty decisions within the scope of Turkey's economic transformation

From 1923 to the present, 37 tax amnesties have taken their place in the history of Turkey, the last of which is 2021, which we have just completed. In this developing and changing process, the connection of tax amnesties with Turkey's economic transformation process and the reasons behind their removal are very important. Evaluation of each tax amnesty application within its own period will enable to reveal the causal link of amnesty applications. From the proclamation of the Republic until the year 2021, the Republic of Turkey has passed through many different stages in economic terms. The economic processes experienced have not always been a straight road. In fact, these processes often brought with them difficult situations in which great troubles were experienced. In order to prevent or minimize the effects of crises, disasters, geographical risks and other extraordinary situations and global problems experienced in Turkey, tax amnesties have been applied from time to time within the scope of economic processes. In this study, Turkey's economic transformation process; It is divided into 4 parts as the Single Party period between 1923-1950, the period between 1950-1980, the period between 1980-2000 and the period after 2000. The tax amnesties applied in each period are detailed separately, by evaluating them in the context of their own conditions and applied economic policies in these periods. In some cases, the solution to the problem has already been found or at least tested. In this context, it is also among the aims of this study that the experiences of the past can guide similar situations that may be encountered in the future. This issue can often be a solution channel that accelerates the conclusion or prevents the loss of time. There are political, economic, financial, social, psychological, administrative and technical reasons for tax amnesties. This research focuses on whether there is a relationship between tax amnesty decisions and the economic process. For this purpose, tax amnesties in Turkey are grouped in terms of periods that show economic differences for Turkey. Thus, it is tried to understand whether there is a parallelism between the characteristics of the current amnesties and the economic policies of this period.