The Effect of Tax Amnesty Practices on Tax Revenues: The Case of Turkey

I. GENERAL INFORMATION ON THE CONCEPT OF TAX AMNESTY

II. REASONS FOR APPLYING TAX AMNESTIES

III. OPINIONS ON TAX AMNESTY

IV. FACTORS AFFECTING THE SUCCESS OF TAX AMNESTIES

V. PRACTICED TAX AMNESTIES IN TURKEY

VI. THE EFFECT OF TAX AMNESTIES ON TAX REVENUES IN TURKEY:
EMPIRICAL ANALYSIS