Vergi Aflarının Vergi Mükelleflerinin Tutum ve Davranışları Üzerindeki Etkisi(Tax Amnesties Effects on Taxpayer’s Behaviours and Attitudes)

Abstract

Tax amnesties are frequently observed in developing and devoloped countries. Tax amnesties are applied frequently in our country too. When we think in short term, tax amnesties are good revunue sources but in long term they destroy taxpayers’ voluntary compliance. We obtained result from our survey in Manisa Central district that taxpayers opposite to the tax amnesties’ frequent application. Because tax amnesties made inequlity between taxpayers and caused negative effects on taxpayers’ behaviours and attitudues. Tax amnesties affected the taxpayers’ opinions about tax equity subject in a negative way.

Keywords

• Vergi Affı
• Vergi Adaleti
• Vergi Uyumu
• Tax Amnesties
• Tax Equity
• Tax Compliance