Impacts on taxpayers of the tax amnesty in Turkey: Sakarya province example

Tax revenues constitute a large part of public revenues. However, failures in the tax system and inefficiencies in the attitudes of the governments regarding the tax distort taxpayers' tax compliance and cause the state to not benefit from one of the main sources of income. For this reason, governments who want to increase their income apply to tax amnesties. Tax amnesties are preferred since they increase tax revenues in a short time and reduce the burden of the judiciary and corporations, but also give up some of the receivables and fines, decrease the tax compliance and tax awareness and decrease the trust in the tax system. In this study, based on the province of Sakarya in Turkey, the taxpayers of the tax amnesty aims to explore whether the effect on psychology. In this study, data obtained from 353 subject were taken into consideration. The reliability of the study was tested with the Cronbach Alpha Coefficient method. The factor analysis method was used for the validity of the scales. After determining the reliability and validity of the scales, the research hypotheses were confirmed by the T-test and ANOVA test. Accordingly, while taxpayers agree on the necessity of tax amnesties, they agree at a high level that tax amnesty is issued for political reasons. Also, taxpayers' participation in tax amnesties has been high in that they are rewarding tax evaders and expecting amnesty again.