TÜRKİYE’DE VERGİ AFLARININ VERGİ GELİRLERİ VE VERGİ UYUŞMAZLIKLARINA ETKİSİ

The state requires sustainable revenue sources to ensure the provision and continuity of public services. Among these sources, taxes occupy the primary position and constitute an undeniable share. The full and timely collection of taxes is essential to prevent the interruption of public services and to meet needs in a timely manner. The obligation to pay taxes is a mandatory duty guaranteed by the Constitution to be fulfilled by taxpayers. In cases where these duties are disrupted, or not fulfilled fully and on time by taxpayers for various reasons, the state resorts to various mechanisms to collect its receivables. Indeed, it is necessary to prevent non-compliance with tax laws through sanctions and to uphold state authority by maintaining deterrence. Furthermore, since the cessation or termination of public services is inconceivable, it is imperative that revenue sources be preserved and protected from erosion. A common ground must be established between these two envisaged limits to enable one party to collect its receivables and the other to discharge its debt. One of the methods employed for this purpose consists of administrative and legal regulations—generally perceived as tax amnesties—that aim to ensure the transfer of revenues to the Treasury as soon as possible through payments made on agreed-upon matters. The frequent implementation of such regulations for various reasons does not always ensure the collection of overdue payments to the Treasury at the desired level; conversely, it may lead to outcomes contrary to the intended goals by causing even compliant taxpayers to neglect their obligations. In particular, the continuous enactment of tax amnesty regulations for political purposes not only leads to a decrease in tax revenues but also increases disputes between the administration and taxpayers. In this study, the impact of tax amnesty regulations enacted by the Grand National Assembly of Turkey (GNAT) since its establishment on tax revenues and tax disputes is examined—in the light of accessible data—and recommendations are provided.