Özet:

(Is Tax Amnesty A Pallıatıve Solutıon Or Permanent Problem Source? An Investıgatıon On The Tax Amnesty Law No: 4811: The Example Of Hatay) Economic crisis lived in 1999 had caused such results as decrease in production capacity of industry sector, financial problems in businesses, closing businesses, increase in unemployment, and problems in payment of taxes. That the taxpayers could not pay their tax debt caused disputes between taxpayers and the tax offices, and caused to break down public services of the tax courts. This condition made The Tax Amnesty Law numbered 4811 requisite. This study aims to investigate the effects of the Law in question on work load of Hatay Tax Court and tax collection of Hatay Tax Office. The findings of the study indicate that work load of Hatay Tax Court was decreased and tax collection of Hatay Tax Office was increased by being applied the Law in question. But the increasing problems regarding tax collection have been seen again as lived before the Law in question.

Anahtar Kelimeler: