Effect of tax amnesty on tax compliance: A study in Zonguldak province

Tax amnesties are frequently implemented in both developed and developing countries to increase revenue and reduce the burden on tax administrations. While tax amnesties are used for their ability to rapidly boost tax revenues in the short term and ease institutional workloads, they can also lead to negative outcomes, such as the government's partial forfeiture of claims, diminished tax compliance, weakened tax awareness, and reduced trust in the tax system. This study aims to evaluate the effects of tax amnesties on taxpayers' tax compliance behaviors. For the study, a survey was conducted on taxpayers in Zonguldak province and the survey results were examined in the SPSS 27 Program. It examines the impact of factors such as perceptions of fairness, trust, risk, and tax amnesties on tax compliance and analyzes whether these factors differ based on demographic characteristics. According to the results of the research, perceptions of fairness, trust, and risk were found to positively influence tax compliance behaviors. The study emphasizes that to make tax amnesties an effective fiscal tool, perceptions and attitudes regarding taxpayer behavior must be considered. In this context, it is recommended that future tax amnesty programs focus on strategies that enhance the perception of fairness.