DEMOGRAFİK FAKTÖRLERİN VERGİ AFFINA BAKIŞ ÜZERİNDEKİ ETKİLERİ: TRAKYA BÖLGESİNDE TİCARİ KAZANÇ ELDE EDEN YÜKÜMLÜLERE YÖNELİK BİR UYGULAMA

Perception of tax as a burden by taxpayers is one of the most important factors leading to increase in tax losses and leakages. In order to compensate decreasing revenue, government resorts to tax amnesties and this situation makes tax amnesties an important application. One of the most important factors affecting the succes of tax ammnesty implementation is the wiev of taxpayers on tax amnesties. One of the most important points stated in many studies is the increasing effect of negative view about tax amnesties on tax losses and leakages. In this study, first, the theoretical basis of tax amnesties is discussed. Then, the views of tax payers, have commercial earnings in the Tharacian region, on tax and tax amnesties are tried to be measured. The survey conducted with 408 taxpayers supports the thoughts of the opponents of tax amnesties.