Vergi affının vergi uyumuna etkisinin incelenmesi

Abstract

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.