Abstract:

The taxpayers' perceived tax burden from the state itself is sometimes a burden, and for this reason some taxpayers have tended to pay taxes in full or in part, by resorting to various means to fulfill the tax obligation. As a result, there is a decrease in the required tax rates of the state. For this reason, one of the most important ways that the government has resorted to providing reduced tax revenues to fulfill its financial, social and other duties and to provide easier funding to the treasury has been tax amnesties. Tax amnety; Is defined as the state's total or partial abandonment of its total planned tax and tax-like revenues by using the right of sovereignty in order to provide the financial resources necessary to maintain and improve the quality of public services. The main aim of this study is to examine the causes of the tax amenties in Turkey and to evaluate the final tax amnesty, which was enacted by Law No. 6736, in the financial direction. In order to reach the aim that is mentioned in the study, The definitionof tax amnesty, the reasons of tax amnesties , benefits and losses of tax amnesties and the reason of Law No. 6736 issued in 2016, what ıncluded the taxes and other payees by the law, the application periods of the law, and the possibilities for public debt have been analyzed.

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