AN EMPIRICAL ANALYSIS OF THE IMPACT OF TAX AMNESTIES ON TAX INCOMES BETWEEN1980-2014 IN TURKEY
Yazarlar (2)
Doç. Dr. Doğan BOZDOĞAN
Tokat Gaziosmanpaşa Üniversitesi, Türkiye
Prof. Dr. Türker ŞİMŞEK
Tokat Gaziosmanpaşa Üniversitesi, Türkiye
| Makale Türü |
Özgün Makale
|
| Makale Alt Türü | Ulusal alan endekslerinde (TR Dizin, ULAKBİM) yayınlanan tam makale |
| Dergi Adı | Uluslararası Avrasya Sosyal Bilimler Dergisi |
| Dergi ISSN | 2146-1961 |
| Dergi Tarandığı Indeksler | TR DİZİN |
| Makale Dili | İngilizce |
| Basım Tarihi | 06-2018 |
| Cilt No | 9 |
| Sayı | 32 |
| Sayfalar | 1036 / 1046 |
| Makale Linki | http://www.ijoess.com/Makaleler/607530549_7.201036-104620doC49Fan20bozdoC49Fan.pdf |
| Özet |
| Regulations on taxation, which is an instrument of fiscal policy, have a direct impact on publicrevenues. Tax amnesties, which can be regarded as a tax instrument in this context, are afrequently used method in developing countries. This method is to provide income voluntarily fornon-fiscally intended individuals. There are 33 small amnesty applications in Turkey that are assmall as the first days of the Republic. In other words, on average, a tax amnesty has been issuedevery three years. This situation puts the taxpayers in a natural expectation and negativelyaffects the fulfillment of their obligations. In short, the pending taxpayers do not fulfill their taxresponsibilities. Tax amnesties in this context cause negative effects on the tax justice principleand the fiscal efficiency of the taxpayer. The purpose of the study, the tax revenues of the taxamnesty in Turkey, which is often used method is to determine whether there is an effect on.Using the vector autoregressive (VAR) analysis, the effect of tax exemption on tax incomes inTurkey will be examined in the period of 1980-2014 and a number of suggestions will be madeabout the way of applying tax exemption in the obtained data. In the present study, we use theVAR analysis instead of the structural vector autoregression (SVAR) since we aim to eliminate thepotential problems that may emerge in the SVAR. We assign tax revenue (vg) as the dependentvariable and tax amnesties (vaf) and real gross domestic product per capita (RGDP) as theindependent variables. The impulse response and variance decomposition results indicate taxamnesties lose influence over tax revenue in the long run whereas the impact of gross domesticproduct shows an increasing trend. Being too weak to create the expected impact, the reactionof tax revenue to the shocks in tax amnesties is positive but floating in some periods. Thus, wemay conclude tax amnesties affect tax revenue negatively in general. |
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