The effect of tax amnesties on tax compliance on taxpayers: An empirical analysis case of Eskişehir province

The main purpose of this research is to examine the effect of tax amnesties on tax compliance. Determining the taxpayers' view of tax amnesties and tax compliance, revealing the differences in taxpayers' view of tax amnesties and tax compliance according to their descriptive characteristics are among the other aims of the study. Within the scope of the study, a questionnaire was applied to the income taxpayers living in Eskişehir. 425 people participated in the study and 398 questionnaires were evaluated. Mean and standard deviation statistics were used to determine the descriptive characteristics of taxpayers, frequency and percentage distributions, view of tax amnesties and tax compliance levels. Correlation analysis was used to analyze the relationship between tax amnesty and tax compliance, and regression analysis was used to examine the effect of tax amnesty on tax compliance. T Test and Anova Test were used to examine the differentiation of tax amnesty and tax compliance levels according to descriptive characteristics of taxpayers. As a result of the correlation analysis made in the study, a moderate and positive significant relationship was found between the view of tax amnesties and tax compliance. As a result of the regression analysis, it was concluded that the view of tax amnesties significantly affects tax compliance. According to the descriptive characteristics of taxpayers, significant differences were found in their view of tax amnesties and tax compliance.