Özet:

The aim of this study is to determine the possible interaction between tax amnesties and macroeconomic variables, and to clarify which macroeconomic effects the public administration will encounter with tax amnesty. In addition, it is to support decision makers as a result of the tax amnesties issued in Turkey affecting various macroeconomic variables. In this context, the relationship between tax amnesties applied in Turkey between 1980-2019 and selected macroeconomic variables has been empirically analyzed with Vector Autoregression Model (VAR). In the model established in the study, the Tax Amnesty variable was determined as the dependent variable, while the Growth Rate, Inflation Rate, Unemployment Rate, and Ratio of Tax Revenues to Gross National Product were determined as the explanatory variables of tax amnesty. According to the findings obtained from the analysis A statistically significant relationship was found between tax amnesties and unemployment rate and tax amnesty variable. Accordingly, it has been concluded that in cases where there is a loss of employment in the economy, a negative result may also occur in tax payments due to the loss of income and the tax amnesty applications may actually create an expectation for the next possible tax amnesty.

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