BEHAVIORS AND PERCEPTIONS OF THE TAXPAYERS FOR TAX EVASION AND TAX AMNESTY: D?YARBAKIR AND YALOVA CASE

Abstract

Tax causes a decrease in the disposable income, savings and expenditures of the individuals. The excess of individual burdens, one of the reasons for tax evasion by taxpayers, should be reduced. This situation should also be supported by increasing tax inspections. The guarantee that tax amnesties will not be given once again should be given to taxpayers. Thus, the potential of honest taxpayers to turn to tax evasion will be eliminated. Empirical researches are important especially in terms of realizing a good analysis of responses of taxpayers’ and obtaining expected income from taxation. Determination of tax-related perspectives of taxpayers and taking necessary measures provide a sound taxation system completely. In this study, tax amnesty, reasons of tax evasion for not paying taxes have been taking into account in Yalova and Diyarbakır. The survey was conducted with 465 people in the above mentioned provinces. Regardless of the province, various income groups were asked how they met their tax amnesties, and 85-90% of the minimum wage and payroll employees who participated in the survey stated that their view on tax amnesties was negative.