Abstract:

Although the Turkish Constitution gives coverage to amnesty provisions, amnesty continues to be one of the controversial issues of law. Tax amnesty is the main topic in Turkey, since it is the most regulated amnesty issue, despite it does not take place in tax law. In this respect, in order to contribute to the literature, tax amnesty is handled for individuals and the state in the context of constitutional taxation principles. Since tax amnesty is based on laws, it is examined in the context of constitutional law, criminal law, and tax law. Additionally, the issue of tax amnesty has political, economic, sociological reasons, and legal consequences. Although political, economic, and sociological reasons reveal the necessity of tax amnesty, legal basis and foundations must be established in order to obtain the desired results from tax amnesty. Thus, a tax amnesty that is to be legislated is subject to the constitutional taxation principles. In this context, the aim of the study is to evaluate tax amnesty practices in terms of constitutional taxation principles. Within the scope of the study, firstly, information about the conceptual framework of tax amnesty and the reasons for tax amnesty is detailed. Then, the place of the tax amnesty in the law and the constitutional taxation principles is evaluated.

Keywords: