Tax amnesty application with relationship between macroekonomic variables: Analysis of the period after 1980 in Turkey

Taxes are one of the most important resources that states turn to to meet their increasing public needs. In order to collect tax revenues fully and regularly, an efficient and fair tax system must be established. Taxes from public revenues constitute a serious source of income when examined by states. States apply for tax amnesties to compensate for reduced tax revenues and to raise public revenues. Thus, tax amnesties have become an important application point in the tax system. Tax amnesties to increase tax revenue or to collect uncollected taxes are also applied in many countries as well as in Turkey. In the short term to increase their tax revenues it is frequently resorted to the appropriate tax authority and the direction to reduce the burden of the judiciary due to disputes or sanctions on this subject to the tax amnesty significant contribution, both economically and in Turkey for political reasons. In this study, firstly, the theoretical definition of tax amnesty application is made. Then, the opinions about the tax amnesty application were given. It is then dealt with tax amnesties that applied in the World and Turkey. Then in the last part of the study were selected with tax amnesties implemented between 1980-2019 years in Turkey as empiricial relationship between macroeconomic variables Vector Autoregression Models (VAR) were analyzed. In the model established in the study, while the Tax Amnesty variable was determined as the dependent variable, the variables of Growth Rate, Inflation Rate, Unemployment Rate and the Ratio of Tax Revenues to Gross National Income were determined as variables that explain the tax amnesty. According to the findings obtained from the analysis; A statistically significant relationship was found between tax amnesties and the variables of unemployment rate and tax amnesty variable (ieitself). According to this; it has been concluded that there may be a negative result in tax payments due to the loss of income that occours when there is a loss of employment in the economy, and that the tax amnesty implementations may actually create an expectation for the next possible tax amnesty.