The effects of voluntary compliance practice on tax compliance

Tax amnesties are one of the financial tools used by developed and developing countries in line with their economic policies. The voluntary disclosure program, which is within the scope of tax amnesties, aims to bring people's money, gold, foreign currency, securities and other capital market instruments assets abroad or domestically into the national economy. Although the voluntary disclosure program is considered a successful practice when evaluated in terms of tax collection, it is criticized in terms of its implementation purposes and the negative effects it has on taxpayer behavior. This study was conducted to reveal the effects of voluntary disclosure, which is one of the tax amnesty programs implemented by the state to eliminate the lack of financing and to record the unregistered secret assets of citizens, on taxpayers' tax compliance. In the study, the interactions of the implementation of the voluntary disclosure program in tax amnesty laws 4811, 5811, 6111, 6486, 6552, 6736, 7143, 7417 in Turkey with tax compliance and tax collections are evaluated. In line with the determined purpose, in addition to the applications of the voluntary disclosure program in Turkey, application examples and purposes of some of the world's countries were examined.