Tax amnesty in Turkey and its effect on the taxpyers: Sample of Eskişehir

"In this world, nothing can be said to be certain except death and taxes." Based on his word, it is understood that humanity has lived since the earliest times, and even if people die, tax will preserve its existence as long as humanity lives. After people started to live in communities, they chose administrators to establish order among themselves, and thus the foundation of state formation was laid. Taxes, which are an indispensable and permanent source of income for states, have the biggest role in meeting the financing needs of the public sector within the public administration. States maintain fiscal balance by intervening from time to time with tax revenues to generate optimal tax revenues. In order to maintain this balance, they implement tax amnesty and debt restructuring that facilitate tax transactions by making tax adjustments. In the study, the taxpayers' tax behaviors and their attitudes towards tax amnesties and regulations are discussed. In this framework, the legal basis of tax ethics and tax awareness has been demonstrated and its results have been analyzed. It has been determined that taxpayers, who are flexible in fulfilling their tax duties and responsibilities, have created taxoriented moral degradation after the ease of tax amnesty, and this deterioration causes a loss in tax revenues. This situation, which had a negative impact on the taxpayer, also negatively affected the tax compliance as an additional unit cost, triggering further corruption in tax morality. Later in the research study, the development of taxpayer rights, the surveillance of the taxpayer rights in our country, its effectiveness and its results were discussed. Based on these results, it is aimed to reveal the importance of the function of tax in the branches of law. Chronological order of Turkey in the period before 2000 and until today the results of the impact on the taxpayer of the tax amnesty and tax amnesties after 2000 has been revised and reviewed. In the last section, meaningful results were obtained by measuring the provincial tax response and declarations of the taxpayers in Eskişehir. Keywords: Tax, Tax Amnesty, Tax Compliance and Ethics, Taxpayer Rights, Eskişehir Province