Araştırma Makalesi
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The Effects of Fiscal Amnesty Programs on the Tax System in Türkiye

Yıl 2023, Sayı: 69, 71 - 98, 29.05.2023
https://doi.org/10.26650/mcd2023-1252468

Öz

Obligations that are not fulfilled by economic actors can be removed through legal regulations. This is called fiscal amnesty in the literature and involves the removal or softening of the sanctions economic actors will face. This study aims to empirically investigate the impact of fiscal amnesty programs on collected and acquired public revenues. Data for the sample of Türkiye’s 81 provinces used in the study were drawn from the period of 2004-2020. The study uses the developed data set to evaluate the effects of six fiscal amnesties, each of which had a different scope, on the tax system. The results show the fiscal amnesty program to have had positive short-term effects on accrual and collection amounts. However, tax amnesties were especially seen to negatively affect the amounts collected over the long run. Additionally, amnesty programs have both short- and long-term effects on the accrual rate, one of the macroeconomic measures of tax compliance. The results also show the short-term beneficial effects on the tax system to decline and the long-term adverse consequences to rise with repeated tax amnesties. One can describe the benefits and drawbacks of financial amnesties at both the micro and macro dimensions due to the study’s methodology and findings, and in this regard, the study offers an empirical basis for both short-term and long-term policy recommendations.

Kaynakça

  • Abdurrahmani, E., & Doğan, Z. (2019). Required practices for successful tax amnesty. Journal of Economics and Management Sciences, 2(3), 1-13. https://doi.org/10.30560/jems.v2n3p1 google scholar
  • Adhikari, D. R., Everson, W., & Gray, L. (2009). Effect of unemployment insurance tax on wages and reallocation of labour. Applied Economics Letters, 16(2), 147-150. https://doi.org/10.1080/13504850601018247 google scholar
  • Akbelen, Z., & Aydın, Z. B. (2019). Vergi afları ve vergilemede adalet algısının vergi uyumuna etkisi: Bursa ili örneği. International Journal of Social Inquiry, 12(2), 409-437. https://doi.org/10.37093/ijsi.658995 google scholar
  • Alm, J., & Beck, W. (1990). Tax amnesties and tax revenues. Public Finance Quarterly, 18(4), 433-453. https://doi.org/10.1177/109114219001800404 google scholar
  • Alm, J., & Beck, W. (1991). Wiping the slate clean: Individual response to state tax amnesties. Southern Economic Journal, 1043-1053. https://doi.org/10.2307/1060332 google scholar
  • Alm, J., & Beck, W. (1993). Tax amnesties and compliance in the long run: A time series analysis. National Tax Journal, 46(1), 53-60. https://doi.org/10.1086/NTJ41788996 google scholar
  • Alm, J., Martinez-Vazquez, J., & Wallace, S. (2009). Do tax amnesties work? The revenue effects of tax amnesties during the transition in the Russian federation. Economic Analysis & Policy, 39(2), 235-253. google scholar
  • Alm, J., McKee, M., & Beck, W. (1990). Amazing grace: Tax amnesties and compliance. National Tax journal, 43(1).23-37. https://doi.org/10.1086/NTJ41788822 google scholar
  • Andrejovska, A., & Pulikova, V. (2018). Tax revenues in the context of economic determinants. Montenegrin Journal of Economics, 14(1), 133-141. google scholar
  • Andreoni, J. (1991). The desirability of a permanent tax amnesty. Journal of Public Economics, 45(2), 143-159.https://doi.org/10.1016/0047-2727(91)90037-3 google scholar
  • Arulampalam, W. (2001). Is unemployment really scarring? Effects of unemployment experiences on wages. The Economic Journal, 111(475), 585-606. https://doi.org/10.1111/1468-0297.00664 google scholar
  • Atçeken, F. D., Altundemir, M. E. & Turan, A. H. (2018). Vergi aflarının vergi uyumuna etkisi: Kocaeli örneği. Maliye Araştırmaları Dergisi, 4(1), 59-75. google scholar
  • Bhargava, A., Franzini, L., & Narendranathan, W. (1982). Serial correlation and the fixed effects model. The Review of Economic Studies, 49(4), 533-549. google scholar
  • Bayer, R. C., Oberhofer, H., & Winner, H. (2015). The occurrence of tax amnesties: Theory and evidence. Journal of Public Economics, 125, 70-82. https://doi.org/10.1016/j.jpubeco.2015.02.006 google scholar
  • Bozdoğan, D., & Şimşek, T. (2018). An empirical analysis of the impact of tax amnesties on tax incomes between 1980-2014 in Turkey. International Journal of Eurasia Social Sciences, 3(32), 1036-1046. google scholar
  • Castro, G. Á., & Camarillo, D. B. R. (2014). Determinants of tax revenue in OECD countries over the period 2001-2011. Contaduría y administración, 59(3), 35-59. https://doi.org/10.1016/S0186-1042(14)71265-3 google scholar
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Türkiye’de Mali Af Programlarının Vergi Sistemi Üzerindeki Etkileri

Yıl 2023, Sayı: 69, 71 - 98, 29.05.2023
https://doi.org/10.26650/mcd2023-1252468

Öz

Ekonomik aktörlerce yerine getirilmeyen yükümlülüklerin bir kısmı ya da tamamı hukuki düzenlemeler aracılığıyla kaldırılabilir. Literatürde mali af olarak anılan bu düzenlemeler, ekonomik aktörlerin karşılaşılacağı yaptırımların kaldırılmasını veya hafifletilmesini ifade etmektedir. Bu çalışmanın amacı, mali af programlarının belirli bir dönemde tahakkuk eden ve tahsil edilen kamu gelirleri üzerinde oluşturduğu etkileri ampirik olarak belirlemektir. Araştırma sürecinde Türkiye’deki 81 il örnekleminde 2004 ile 2020 yılları arasındaki dönem esas alınmıştır. Oluşturulan veri seti aracılığıyla farklı kapsamlarla uygulamaya konulan altı mali affın vergi sistemi üzerindeki etkileri sınanmıştır. Elde edilen bulgulara göre belirli bir dönemdeki mali af programı tahsil ve tahakkuk tutarlarını kısa dönemde pozitif etkilemektedir. Uzun dönemde ise vergi aflarının özellikle tahsil tutarları üzerinde negatif yönlü etkisi vardır. Bunun yanında af programları, vergi uyumunun makro ekonomik ölçekteki göstergelerinden biri olan tahsil-tahakkuk oranını da hem kısa hem de uzun dönemde etkilemektedir. Yine bulgulara göre, tekrar eden vergi afları ile vergi sistemi üzerindeki kısa dönemli genişletici etkiler azalmakta, buna karşılık uzun dönemli negatif etkiler ise artmaktadır. Çalışmada kullanılan yöntem ve elde edilen sonuçlar, mali afların mikro ve makro ölçekteki olumlu ve olumsuz etkilerinin betimlenebilmesine olanak vermektedir. Bu yönüyle çalışma, kısa ve uzun vadede izlenecek politikalar için görgül bir öneri zemini sunmaktadır.

Kaynakça

  • Abdurrahmani, E., & Doğan, Z. (2019). Required practices for successful tax amnesty. Journal of Economics and Management Sciences, 2(3), 1-13. https://doi.org/10.30560/jems.v2n3p1 google scholar
  • Adhikari, D. R., Everson, W., & Gray, L. (2009). Effect of unemployment insurance tax on wages and reallocation of labour. Applied Economics Letters, 16(2), 147-150. https://doi.org/10.1080/13504850601018247 google scholar
  • Akbelen, Z., & Aydın, Z. B. (2019). Vergi afları ve vergilemede adalet algısının vergi uyumuna etkisi: Bursa ili örneği. International Journal of Social Inquiry, 12(2), 409-437. https://doi.org/10.37093/ijsi.658995 google scholar
  • Alm, J., & Beck, W. (1990). Tax amnesties and tax revenues. Public Finance Quarterly, 18(4), 433-453. https://doi.org/10.1177/109114219001800404 google scholar
  • Alm, J., & Beck, W. (1991). Wiping the slate clean: Individual response to state tax amnesties. Southern Economic Journal, 1043-1053. https://doi.org/10.2307/1060332 google scholar
  • Alm, J., & Beck, W. (1993). Tax amnesties and compliance in the long run: A time series analysis. National Tax Journal, 46(1), 53-60. https://doi.org/10.1086/NTJ41788996 google scholar
  • Alm, J., Martinez-Vazquez, J., & Wallace, S. (2009). Do tax amnesties work? The revenue effects of tax amnesties during the transition in the Russian federation. Economic Analysis & Policy, 39(2), 235-253. google scholar
  • Alm, J., McKee, M., & Beck, W. (1990). Amazing grace: Tax amnesties and compliance. National Tax journal, 43(1).23-37. https://doi.org/10.1086/NTJ41788822 google scholar
  • Andrejovska, A., & Pulikova, V. (2018). Tax revenues in the context of economic determinants. Montenegrin Journal of Economics, 14(1), 133-141. google scholar
  • Andreoni, J. (1991). The desirability of a permanent tax amnesty. Journal of Public Economics, 45(2), 143-159.https://doi.org/10.1016/0047-2727(91)90037-3 google scholar
  • Arulampalam, W. (2001). Is unemployment really scarring? Effects of unemployment experiences on wages. The Economic Journal, 111(475), 585-606. https://doi.org/10.1111/1468-0297.00664 google scholar
  • Atçeken, F. D., Altundemir, M. E. & Turan, A. H. (2018). Vergi aflarının vergi uyumuna etkisi: Kocaeli örneği. Maliye Araştırmaları Dergisi, 4(1), 59-75. google scholar
  • Bhargava, A., Franzini, L., & Narendranathan, W. (1982). Serial correlation and the fixed effects model. The Review of Economic Studies, 49(4), 533-549. google scholar
  • Bayer, R. C., Oberhofer, H., & Winner, H. (2015). The occurrence of tax amnesties: Theory and evidence. Journal of Public Economics, 125, 70-82. https://doi.org/10.1016/j.jpubeco.2015.02.006 google scholar
  • Bozdoğan, D., & Şimşek, T. (2018). An empirical analysis of the impact of tax amnesties on tax incomes between 1980-2014 in Turkey. International Journal of Eurasia Social Sciences, 3(32), 1036-1046. google scholar
  • Castro, G. Á., & Camarillo, D. B. R. (2014). Determinants of tax revenue in OECD countries over the period 2001-2011. Contaduría y administración, 59(3), 35-59. https://doi.org/10.1016/S0186-1042(14)71265-3 google scholar
  • Çağan, N. (1972), Türk hukukunda vergi cezalarının affı. Ankara Üniversitesi Hukuk Fakültesi Dergisi, 29(1), 111122. google scholar
  • Çelikay, F. (2017), Milli gelirin vergi yükü üzerindeki etkileri: ARDL sınır testi yaklaşımı ile Türkiye üzerine bir inceleme (1924-2014). Sosyoekonomi, 25(2), 169-188. google scholar
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  • 6111 sayılı Bazı Alacakların Yeniden Yapılandırılması Hakkında Kanun, google scholar
  • 6552 sayılı Bazı Alacakların Yeniden Yapılandırılmasına Dair Kanun, google scholar
  • 6736 sayılı Bazı Alacakların Yapılandırılmasına İlişkin Kanun, google scholar
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Toplam 85 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular Ekonomi
Bölüm Araştırma Makalesi
Yazarlar

Ferdi Çelikay 0000-0002-1922-4034

Alpaslan Doğankollu 0000-0001-8495-8520

Yayımlanma Tarihi 29 Mayıs 2023
Gönderilme Tarihi 17 Şubat 2023
Yayımlandığı Sayı Yıl 2023 Sayı: 69

Kaynak Göster

APA Çelikay, F., & Doğankollu, A. (2023). Türkiye’de Mali Af Programlarının Vergi Sistemi Üzerindeki Etkileri. Maliye Çalışmaları Dergisi(69), 71-98. https://doi.org/10.26650/mcd2023-1252468