AN EMPIRICAL ANALYSIS OF THE IMPACT OF TAX AMNESTIES ON TAX INCOMES BETWEEN 1980-2014 IN TURKEY
Regulations on taxation, which is an instrument of fiscal policy, have a direct impact on public revenues. Tax amnesties, which can be regarded as a tax instrument in this context, are a frequently used method in developing countries. This method is to provide income voluntarily for non-fiscally intended individuals. There are 33 small amnesty applications in Turkey that are as small as the first days of the Republic. In other words, on average, a tax amnesty has been issued every three years. This situation puts the taxpayers in a natural expectation and negatively affects the fulfillment of their obligations. In short, the pending taxpayers do not fulfill their tax responsibilities. Tax amnesties in this context cause negative effects on the tax justice principle and the fiscal efficiency of the taxpayer. The concept of amnesty is explained together with reasons and results. Using the vector autoregressive (VAR) analysis, the effect of tax exemption on tax incomes in Turkey will be examined in the period of 1980-2014 and a number of suggestions will be made about the way of applying tax exemption in the obtained data.

Keywords
Tax amnesties, tax revenue, vector autoregressive analysis.