Evaluation of the installment payment laws from the point of the ethi̇cs and compliance of the tax (2011-2018)

Today, developed and developing countries, as part of their financial programs, frequently apply tax amnesties for financial and political reasons. Although the tax amnesty benefits such as increasing tax revenues in a short time to the treasury, allowing taxpayers to make a newstart, as well as easing the workload of the administration and the judiciary, the frequently applied tax amnesties cause irreparable damages on the principle of fairness in taxation and affect adversely the tax compliance and the sense of justice of the tax payers who carry out their tax obligations timely. Therefore, instead of resorting to tax amnesty practices as part of their fiscal programs, the tax system needs to be re-arranged in a clear and easy to understand and, most importantly, fairway, in line with the generally accepted principles of taxation and contemporary legal norms, preventing tax informality.