The effect of tax amnesties on tax compliance: The case of istanbul province

Today, the increasing duties of states have led to an increase in the need for public revenue. The high share of taxes in public revenues made it necessary to apply tax applications. The need for additional financing in our country is met with tax amnesty. In this respect, tax amnesties are frequently applied. However, the tax amnesties that came into force every two years in our country caused the tax compliance of taxpayers to decrease. This study examines whether tax amnesty has an impact on tax compliance. The opinions and attitudes of taxpayers regarding tax amnesties were determined, it was determined whether there was a statistical difference in the demographic characteristics and perspectives of the tax amnesties and the effect of tax amnesty on tax compliance was measured. The scope of work, the opinions and attitudes of taxpayers regarding tax amnesties were determined, it was determined whether there was a statistical difference in the demographic characteristics and perspectives of the tax amnesties and the effect of tax amnesty on tax compliance was measured. In order to measure these effects, a survey was conducted with 469 taxpayers based on Istanbul. The data obtained from the survey were analyzed using SPSS 21.0 package program. For the reliability of the scale used in the study, Cronbach's alpha was tested with Explanatory Factor Analysis in order to measure its validity. Mann-Whitney U test and Kruskal Wallis test were used to test whether there was a statistical difference between the demographic characteristics of the taxpayers and the factors. Correlation Analysis was performed in order to determine whether tax amnesty has an effect on tax compliance. As a result of the analyzes, it has been found that tax amnesties, which come into force frequently, reduce the tax compliance levels of taxpayers.