Tax amnesties effects on efficiency and equity in Turkey

ABSTRACTEquity and efficiency are the most important concept at consisting of taxsystems. Tax systems, where don?t have equity and efficiency, achievement is almostimpossible.Equity concept, has been discussing since the history of taxation beginning.Equity concept which is basic principles of taxation can be damage from variouscauses. One of this causes, is tax amnesty. Tax amnesties create inequality betweentaxpayers, so this situation becomes fairly revising equality and equity in taxationprinciples.Efficiency of taxation concept, are of fiscal and administrative efficiencies.Efficiency is tried to measure by help of performance measurement models infollowing studies various countries in the world. But it couldn?t be achieved tomeasure justly.In the case of fiscal efficiency, tax amnesties supports increase in tax incomein the short term. But in the long term, tax amnesty will reduce voluntary complianceand cause tax avoidance. Tax amnesty will reduce audit efficiency. It causesdecrease in tax income in the long term.In this study, theoretical bases are taken in hand, Turkey and Worldapplications are mentioned, and tax amnesties effects on equity and efficiency aretaken in hand. Tax amnesties effects on tax income changes in the Turkey are takenin hand.Tax amnesty?s negative effects on equity and taxpayers behaviours, areanalyzed with Survey on 240 Taxpayers in Manisa Central District. In this study ourquarrel about tax amnesties is; tax amnesties have negative effects on equity andefficiency and it is supported with our Survey application.