The effect of the relationship with forged document crimes and penalties and tax amnesty in Tax Law on taxpayer behavior: An analysis in terms of tax morality and tax compliance

Tax amnesty is a mechanism that allows tax debts to be forgiven for a certain period of time or under certain conditions. In the thesis, the effects of tax amnesty on tax compliance are examined and it is emphasized that tax amnesty may negatively affect tax compliance by causing taxpayers to expect tax amnesty. Likewise, the disciplinary role of tax penalties on tax compliance is also evaluated in detail. The study discusses the complex relationships between false document crime, tax ethical behavior, tax amnesty and penalties in the context of Turkish tax law and the effects of these factors on tax compliance from an academic perspective. This analysis forms an important basis for developing effective policies to increase tax compliance and maintaining and strengthening the healthy functioning of the tax system. One of the main focuses of the thesis is an in-depth examination of the effects of forged document crime on tax ethical behavior. It is emphasized that the use of false documents weakens tax moral values and is against the principles of honesty. Taxpayers' tendency to use false documents can reduce tax compliance and jeopardize the fairness of the tax system. In this context, effective measures and awareness-raising activities need to be carried out. In addition, the effects of tax amnesties and penalties on tax compliance are discussed in detail in the thesis. Tax amnesty is a mechanism that allows taxpayers to forgive their past tax debts for a certain period of time or under certain conditions. The use of these amnesties aims to increase taxpayers' tax compliance. However, continuous and excessive use of tax amnesties may lead taxpayers to expect tax amnesty and reduce the motivation of honest taxpayers. Therefore, it is important that tax amnesties are carefully designed and implemented in a limited manner. The disciplinary effects of penalties on tax compliance are also discussed in the thesis. Tax violations such as tax evasion and forged document crimes should be met with deterrent penalties and these penalties should be effectively implemented. Fair and effective enforcement of penalty policies can help increase tax compliance and encourage ethical tax behavior. As a result, this thesis analyzes the complex relationships between false document crime, tax moral behavior, tax amnesties and penalties, and illuminates their effects on tax compliance. The findings of the article can provide valuable guidance for decision makers and relevant stakeholders in the process of formulating and implementing tax policies. Promoting tax compliance and ethical behavior is of great importance in maintaining a healthy tax system and contributing to the welfare of society. Keywords: Forged Document, Tax Compliance, Tax Amnesty, Tax Evasion