The Analysis of Attitudes of Tax Amnesty Non-Beneficiaries and Tax Amnesty Beneficiaries: Evidence From Turkey

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.

The Social, Economic and Fiscal Effects of Tax Amnesty the Evidence from Kosovo

“…The result of this research showed that the tax amnesty in Indonesia was successful and had a significantly impact on the country's economy. The alternative study done by Gergerlioğlu (2017, p. 46) [7] shows that both the beneficiaries of tax amnesty and the non-beneficiaries of tax amnesty gives similar opinion regarding statements about tax amnesties. Based on the results of this research, the majority of beneficiaries of tax amnesty and non-beneficiaries argue that revenues from tax amnesties contribute significantly to state treasury.…”