Analysis of base increase in terms of taxation principles

Public financing is largely covered by taxes. Taxpayers are obliged to pay taxes to the state in return for public services. While determining the type, implementation method, and technical structure of taxes, taxation principles are also important to ensure that taxes fulfill their expected functions. In the first chapter, the social, financial, economic and administrative principles of taxation are examined. Tax base increase goes beyond traditional tax amnesties, as it is a type of amnesty that both includes the forgiveness of penalties and excludes individuals from tax audits. Therefore, in the second chapter, the history of tax amnesties, their reasons, and the arguments for and against their implementation are discussed. This chapter also touches on the asset peace practices. The foundation of modern taxation is declaration. However, the amounts declared by taxpayers do not always reflect the truth. Since August 19, 2016, the state has implemented the tax base increase practice, which has become frequently used in recent years. The third chapter discusses the scope pf the tax base increase, who can benefit from it, and axamines its advantages and disadvantages. Additionally, this saction analyzes the rates and collection percentages of the most comprehensive and meaningful tax base increases, as regulated by Laws No. 7143 and 7440. In the fourth chapter, the compliance of the taxe base increase practice with the social, financial, aconomic and administrative principles of taxation is examined. In this study, a literature review is conducted on the compatibility of the frequently used tax base increase practice in recent years in our country with the pricniples of taxation, and the impact of the practice on tax collections is explained through descriptive statistical methods.