Vergi Affının Vergi Uyumuna Etkisinin İncelenmesi


Creative Commons License

Ekeryılmaz Ş.

EMIDWORLD 2nd International Congress on Economics Public Finance Business & Social Sciences., İstanbul, Türkiye, 08 Kasım 2024, ss.100-130, (Tam Metin Bildiri)

  • Yayın Türü: Bildiri / Tam Metin Bildiri
  • Basıldığı Şehir: İstanbul
  • Basıldığı Ülke: Türkiye
  • Sayfa Sayıları: ss.100-130
  • Bilecik Şeyh Edebali Üniversitesi Adresli: Evet

Özet

Tax compliance plays a crucial role in ensuring the payment of taxes, which in turn facilitates public expenditures

and serves society. Tax amnesties, frequently utilized for various reasons, significantly impact tax compliance.

While some argue that tax amnesties yield positive outcomes, the prevailing opinion suggests they have negative

effects. To explore this debated issue, our study investigates the impact of tax amnesties on tax compliance through

interviews conducted in the province of Bilecik. The absence of prior research on this topic in Bilecik highlights

the contribution of our study to the existing literature.