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
(Ulusal alan endekslerinde (TR Dizin, ULAKBİM) yayınlanan tam makale)
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| Dergi Adı | Uluslararası Avrasya Sosyal Bilimler Dergisi | ||
| Dergi ISSN | 2146-1961 | ||
| Dergi Tarandığı Indeksler | TR DİZİN | ||
| Makale Dili | İngilizce | Basım Tarihi | 06-2018 |
| Cilt / Sayı / Sayfa | 9 / 32 / 1036–1046 | DOI | – |
| 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 public revenues. Tax amnesties, which can be regarded as a tax instrument in this context, are a frequently used method in developing countries. This method is to provide income voluntarily for non-fiscally intended individuals. There are 33 small amnesty applications in Turkey that are as small as the first days of the Republic. In other words, on average, a tax amnesty has been issued every three years. This situation puts the taxpayers in a natural expectation and negatively affects the fulfillment of their obligations. In short, the pending taxpayers do not fulfill their tax responsibilities. Tax amnesties in this context cause negative effects on the tax justice principle and the fiscal efficiency of the taxpayer. The purpose of the study, the tax revenues of the tax amnesty 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 in Turkey will be examined in the period of 1980-2014 and a number of suggestions will be made about the way of applying tax exemption in the obtained data. In the present study, we use the VAR analysis instead of the structural vector autoregression (SVAR) since we aim to eliminate the potential problems that may emerge in the SVAR. We assign tax revenue (vg) as the dependent variable and tax amnesties (vaf) and real gross domestic product per capita (RGDP) as the independent variables. The impulse response and variance decomposition results indicate tax amnesties lose influence over tax revenue in the long run … |
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