THE EFFECT OF TAX AMNESTIES AND TAX FAIRNESS PERCEPTION ON TAX COMPLIANCE: A CASE OF BURSA

Tax amnesties, frequently applied in developed and developing countries, are seen as a means of increasing income and reducing the burden of tax administration. Nevertheless, frequent amnesties of tax amnesties create the perception that fair taxpayers are punished and that tax evasion is widespread, adversely affecting the perception of fairness and tax compliance in taxation. In this study, it is aimed to determine the effect of tax amnesties and perception of fairness on tax compliance. A survey was conducted on taxpayers with 754 commercial earnings. First of all, factor analysis was applied to the scales regarding tax amnesty and tax fairness perceptions of taxpayers. Afterwards, the effect of the obtained factors on tax compliance was determined by multiple linear regression analysis As a result of the analysis, 18,2% of the tax compliance was explained by the variables of retributive fairness, procedural fairness and tax amnesty. The best explanation of the model was determined as tax amnesties. These variables have a negative effect on tax compliance. This case, tax amnesty should not be applied frequently. In terms of procedural fairness, tax laws should be applied equally to all.