Tax amnesty in Turkey and evaluation of Law No. 7440

Tax amnesties are issued by many countries around the world.Tax amnesties are administrative sanctions imposed against individuals who act contrary to the law.There are many debates on tax amnesties.There are parties who think that tax amnesties are a social necessity for the rapid transfer of receivables to the treasury and in some force majeure situations, as well as those who criticize tax amnesties for reasons such as tax amnesties are a punishment against taxpayers who pay their taxes on time and reduce tax compliance. Although tax amnesties increase tax revenues in the short term, they do not have much effect on tax revenues in the long term, and in the long term they have a negative impact on honest taxpayers and reduce tax compliance. In the 1960s, tax amnesties were issued less frequently and in the face of certain events, but in the 2000s, they started to be used as a political tool rather than an economic tool, and tax amnesties have started to be issued almost every year.1960s tax amnesties were issued for political reasons, 1980s tax amnesties were issued for political and technical reasons, and 2000s tax amnesties were issued for political reasons, economic reasons and social reasons.In recent years, similar and almost identical tax amnesties have been issued under the name of tax restructuring. In our study, the concepts of tax amnesty are explained in detail with their reasons and characteristics. The tax amnesties issued since 1923 have been examined one by one and the latest tax amnesty law numbered 7440 has been examined in detail.