Abstract
Tax amnesties are applied by many countries on different grounds throughout the world. Governments want to realize social, political, economic, etc. purposes through tax amnesties. It is important that some matters should be clarified within the scope of being realized of these purposes. One of these matters is related to attitudes of tax amnesty non-beneficiaries and tax amnesty beneficiaries. Within this framework, this research aims to reveal attitudinal tendencies of tax amnesty non-beneficiaries and tax amnesty beneficiaries. In this context, this study was conducted for 609 businesses located in Istanbul by using a face-to-face survey method. The data obtained for this study were analyzed with the help of frequency and factor analysis. The result of research indicates that both tax amnesty non-beneficiaries and tax amnesty beneficiaries give similar reactions regarding attitude statements about tax amnesties. But, tax amnesty non-beneficiaries support attitude statements about tax amnesties more than tax amnesty beneficiaries.
Highlights
Tax amnesty is applied to collect previously uncollected taxes and to register unregistered taxpayers (Kargı, 2011: 112)
According to the results of this research, most of tax amnesty beneficiaries and nonbeneficiaries grant “I think that the revenues from tax amnesties will provide an important contribution to the state treasury” attitude statement at almost 70% level on average
While this result supports the literature view Alm (1998) that tax amnesty can contribute to the treasury in the short term, it doesn’t support the results of belonging to the research Alm and Beck (1993) and Christian et al (2002) that tax amnesty can contribute to the treasury in the long term
Summary
Tax amnesty is applied to collect previously uncollected taxes and to register unregistered taxpayers (Kargı, 2011: 112). There are many reasons for the implementation of tax amnesties These can be ranked in the form of political, economic, financial, social, administrative, technical and psychological reasons (Tekin et al, 2013: 7). In addition to these reasons, tax amnesties may be applied for the purpose of increasing tax revenues in the short term (Alm, 1998). Tax amnesties can be implemented with the aim of registering previously unreported offshore accounts and thereby increasing investment and growth (Baer and Borgne, 2008: 66). It is alleged that trust on the government may be reduced due to frequent repetition of tax amnesty (Demir et al, 2016: 284)
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