Since the second half of the 20th century, tax amnesties have been applied in many countries for primarily economic, political, financial, economic, psychological and social reasons. However, while tax amnesties, which are frequently applied, are a beneficial practice for taxpayers, they may cause disruption in the timely and full collection of public revenues. It is a fact that this situation affects taxpayers' tax compliance negatively. In this case, considering that 36 tax amnesty laws entered into force in Turkey between 1924 and 2017, the effect of this situation on tax revenues will certainly point to an important result. For this reason, it is aimed to quantitatively reveal the relationship between tax amnesties and tax revenues in this study. With the Vector Error Correction Model (VECM) made for the years 1980-2016, the effect of tax amnesties on tax revenues was analyzed. In the VECM analysis, it is seen that the effect of tax amnesties on tax revenues is quite low.
20. yy. ikinci yarısından itibaren pek çok ülkede başta ekonomik olmak üzere siyasal, mali, ekonomik, psikolojik ve sosyal nedenlerle vergi afları uygulandığı görülmektedir. Ancak sıklıkla uygulanan vergi afları mükellefler için faydalı bir uygulama olurken kamu gelirinin zamanında ve tam olarak tahsil edilmesi noktasında aksaklık oluşturabilmektedir. Öyle ki bu durum mükelleflerin vergiye uyumunu olumsuz etkileyebilmektedir. Bu durumda Türkiye’de 1924-2017 döneminde 36 tane vergi affına yönelik kanunun yürürlüğü girdiği de dikkate alındığında bu durumun vergi gelirlerine olan etkisi de muhakkak önemli bir sonuca işaret edecektir. Bu nedenle çalışmada vergi afları ve vergi gelirleri arasındaki ilişkinin niceliksel olarak ortaya konulması amaçlanmaktadır. 1980-2016 yılları için yapılan Vektör Hata Düzeltme Modeli (VECM) ile vergi aflarının vergi gelirleri üzerindeki etkisi analiz edilmiştir. VECM analiziyle vergi aflarının vergi gelirleri üzerindeki etkisinin oldukça düşük olduğu tespit edilmiştir.
Birincil Dil | Türkçe |
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Bölüm | Araştırma Makalesi |
Yazarlar | |
Yayımlanma Tarihi | 30 Aralık 2022 |
Yayımlandığı Sayı | Yıl 2022 Cilt: 7 Sayı: 2 |
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