This article aims to investigate the effect of tax amnesties on tax compliance decisions of taxpayers. In particular, we focused on Turkish taxpayers’ fairness perceptions and their voluntary tax compliance after the recent legislation of 6736, which is claimed to be the biggest tax amnesty (for example, tax debt restructuring legislation) in the last decade. This article also investigates the difference between tax amnesty benefiters and non-benefiters when it comes to their tax compliance and fairness perceptions. This article starts with a summary of the literature with a particular focus on Turkey. The research looks into the influence of the perception of tax amnesties on fairness and tax compliance of taxpayers while controlling for widely discussed factors that influence tax compliance such as risk awareness and government trust. The survey was conducted with 1028 participants and a structural model was constructed to test for the above-mentioned effects. We found fairness perception of the taxpayers is negatively affected by tax amnesties. Additionally, the findings showed that acceptance/approval of taxpayers on tax amnesty practice is effective on taxpayer compliance. Finally, only tax amnesty benefiters’ fairness perception is negatively influenced by tax amnesties while the effect is not significant on benefiters. (JEL codes: H20, K34).

Bu çalışmanın amacı, 2008-2018 yılları arasında Türkiye kırmızı et piyasasında aşırı fiyat artışlarıyla öne çıkan sürecin serbest piyasa işleyişi çerçevesinde incelenmesidir. Ülkeler için stratejik öneme sahip olan tarım ve hayvancılık sektörü dezavantajlı yapısıyla teşvik ve sübvansiyonlara ihtiyaç duymaktadır. Yeterince desteklenmediği durumlarda bir gıda piyasası olarak tarım ve hayvancılıkta etkinsiz üretim düzeyleri meydana gelmekte bu durum gıda ulaşımının, kullanımının ve yeterli arzının sürdürülebilir olarak sağlanması olarak ifade edilen gıda güvencesinin sağlanmasını güçleştirmektedir. 2008 yılında Türkiye'de kırmızı et fiyatlarında meydana gelen artış sonrası devlet kırmızı et ithalatının önünü açarak gıda güvenliğini sağlama yoluna gitmiştir. Bu kapsamda makalede Türkiye özelinde 2008 yılında başlayan kırmızı et fiyatlarında meydana gelen artış ve sonrasında piyasaya yapılan ithal et müdahalesi gıda güvenliği kapsamında ele alınmıştır. Fiyat artışları ve yapılan kamu müdahaleleri ışığında incelenen süreç gıda güvencesizliğiyle sonuçlanan piyasa başarısızlığına işaret etmektedir.

The purpose of this study, to determine the distribution of discourses-promises on transparency in election manifestos of political parties that passed the 10% election threshold in eight general elections according to the distinction of trend slopes, party ideology (right-left) and ruling, opposing party between 1991-2015 in Turkey. Although many qualitative and quantitative studies have been conducted in the literature on the effects of the processes and results of the transparency issue after 2000, there is no study encountered analyzing the transparency discourses-promises in the statements. 28 election manifestos were analyzed with content analysis method in terms of “discourse-promise of transparency”. As a result, 258 transparency discourse promises were identified. 146 of them are administrative, 84 are financial and 28 are political transparency. In administrative transparency, providing and obtaining information and the activities of public institutions; in financial transparency, use of resource and bids; in political transparency, in line with the expectations, the discourse-promise of transparency regarding the declaration of property of politicians has come to the fore. Although there is no difference between right and left parties in terms of the discourse-promise of transparency in the statements, especially after 2000, opposition parties have a clear advantage over the ruling parties.