Analysis of the effect of tax amnesties on long-run tax function

In generally tax regulations that give to opportunity for taxpayers to pay overdue tax debts without being subject to administrative and criminal sanction; to pay a certain amount in exchange for forgiveness of a tax liability relating to previous tax periods are considered as "tax amnesty". Tax amnesties in Turkey have become a policy tool of both tax policies and economics policies. In our country, eight times between 2002 and 2018, the tax amnesty law was conducted. The reasons for these laws were to increase tax revenues. The aim of this study is to analyse the long-run impact on tax revenues of the tax amnesties enacted in 2002-2018 period in Turkey. In this analysis, considering the purpose and scope of tax amnesties, in the framework of the method used, which amnesty has whether effect on which period was also studied. In this analysis, unit root test with structural breaks and cointegration test with structural breaks were used as method. As a result of the analysis, it has revealed that only the Law numbered 5811 and the Law numbered 6111 increased the tax revenues in the analysis period, and the other tax amnesties had no effect on tax revenues.