Popularity Analysis of Tax Amnesty Expectations in Turkey and the World

Abstract

Tax amnesties remain an essential tool for politicians from past to present. In some countries, the concept of amnesty has become an institution due to the frequent use of tax amnesty, and this has led taxpayers to expect a new amnesty at regular intervals. For this reason, in the study, using Google Trends data, expressions associated with tax amnesty between 2004 and 2023 were examined through Search Volume Indexes in Turkey and on a global scale. According to the findings, it was evaluated in which countries and provinces of Turkey tax amnesty and related expressions were searched more intensively. According to the research results, it was determined that the country where the term tax amnesty was most popular was Indonesia, while in Turkey, the highest search volume was observed in Izmir. In addition, when other findings are examined, it is possible to state that this study can provide important data to scientists in evaluating and reviewing tax amnesties from a different perspective.