A Qualitative Study on the Tax Amnesty Perception of Income Taxpayers: The Case of Türkiye
Tax amnesty, which is not regulated in the Tax Procedure Law, has been implemented from time to time since 1924. Tax amnesty, which is seen as an urgent source of income for governments, can have positive or negative consequences for taxpayers. It is understood from the literature that the opinions...
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International Public Finance Conference/Turkey
2024-12-01
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| Series: | International Journal of Public Finance |
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| Online Access: | https://dergipark.org.tr/tr/download/article-file/4027493 |
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| author | Serap Püren |
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| author_sort | Serap Püren |
| collection | DOAJ |
| description | Tax amnesty, which is not regulated in the Tax Procedure Law, has been implemented from time to time since 1924. Tax amnesty, which is seen as an urgent source of income for governments, can have positive or negative consequences for taxpayers. It is understood from the literature that the opinions on tax amnesty practices are divided into two as positive and negative and that there is no full consensus on the subject. The study aims to concretize the theory with a qualitative analysis of the participant opinions covering five different types of taxpayers subject to income tax. For this purpose, content analysis was used in the qualitative study and for this analysis, semi-structured interviews were conducted with five groups of taxpayers subject to income tax (commercial, agricultural, self-employment income, real estate capital income, wage earners) and the results were analyzed with the QSR Nvivo program. Although the analysis results do not present surprising results, they concretely reveal the opinions of income taxpayers on tax amnesty through direct quotations. The results showed that tax amnesties frequently implemented by governments cause taxpayers to expect a new amnesty and cause tax compliance to deteriorate, and are perceived as unfair and unjust by taxpayers who fulfill their tax obligations. In this sense, it was revealed from the qualitative analysis results that taxpayer opinions support the negative view in the theory and literature on tax amnesty practices, but they may accept tax amnesty to revive the economy during or after economic, political or financial crises. In addition to contributing to the literature by focusing on taxpayer opinions in order to concretize the views in the theory and literature on tax amnesty, the qualitative study also draws attention to the need for tax policies to be implemented for a more equitable application of tax amnesties perceived as unjust and offers suggestions. |
| format | Article |
| id | doaj-art-071c8cc0f20c47efbde6228cafa8ee45 |
| institution | Kabale University |
| issn | 2548-0499 |
| language | English |
| publishDate | 2024-12-01 |
| publisher | International Public Finance Conference/Turkey |
| record_format | Article |
| series | International Journal of Public Finance |
| spelling | doaj-art-071c8cc0f20c47efbde6228cafa8ee452025-02-10T12:16:50ZengInternational Public Finance Conference/TurkeyInternational Journal of Public Finance2548-04992024-12-019226929210.30927/ijpf.15061881042A Qualitative Study on the Tax Amnesty Perception of Income Taxpayers: The Case of TürkiyeSerap Püren0https://orcid.org/0000-0002-3839-5218ZONGULDAK BULENT ECEVİT UNIVERSITYTax amnesty, which is not regulated in the Tax Procedure Law, has been implemented from time to time since 1924. Tax amnesty, which is seen as an urgent source of income for governments, can have positive or negative consequences for taxpayers. It is understood from the literature that the opinions on tax amnesty practices are divided into two as positive and negative and that there is no full consensus on the subject. The study aims to concretize the theory with a qualitative analysis of the participant opinions covering five different types of taxpayers subject to income tax. For this purpose, content analysis was used in the qualitative study and for this analysis, semi-structured interviews were conducted with five groups of taxpayers subject to income tax (commercial, agricultural, self-employment income, real estate capital income, wage earners) and the results were analyzed with the QSR Nvivo program. Although the analysis results do not present surprising results, they concretely reveal the opinions of income taxpayers on tax amnesty through direct quotations. The results showed that tax amnesties frequently implemented by governments cause taxpayers to expect a new amnesty and cause tax compliance to deteriorate, and are perceived as unfair and unjust by taxpayers who fulfill their tax obligations. In this sense, it was revealed from the qualitative analysis results that taxpayer opinions support the negative view in the theory and literature on tax amnesty practices, but they may accept tax amnesty to revive the economy during or after economic, political or financial crises. In addition to contributing to the literature by focusing on taxpayer opinions in order to concretize the views in the theory and literature on tax amnesty, the qualitative study also draws attention to the need for tax policies to be implemented for a more equitable application of tax amnesties perceived as unjust and offers suggestions.https://dergipark.org.tr/tr/download/article-file/4027493tax lawtax amnestytaxpayer perceptionnvivocontent analysistax lawtax amnestytaxpayer perceptioncontent analysis |
| spellingShingle | Serap Püren A Qualitative Study on the Tax Amnesty Perception of Income Taxpayers: The Case of Türkiye International Journal of Public Finance tax law tax amnesty taxpayer perception nvivo content analysis tax law tax amnesty taxpayer perception content analysis |
| title | A Qualitative Study on the Tax Amnesty Perception of Income Taxpayers: The Case of Türkiye |
| title_full | A Qualitative Study on the Tax Amnesty Perception of Income Taxpayers: The Case of Türkiye |
| title_fullStr | A Qualitative Study on the Tax Amnesty Perception of Income Taxpayers: The Case of Türkiye |
| title_full_unstemmed | A Qualitative Study on the Tax Amnesty Perception of Income Taxpayers: The Case of Türkiye |
| title_short | A Qualitative Study on the Tax Amnesty Perception of Income Taxpayers: The Case of Türkiye |
| title_sort | qualitative study on the tax amnesty perception of income taxpayers the case of turkiye |
| topic | tax law tax amnesty taxpayer perception nvivo content analysis tax law tax amnesty taxpayer perception content analysis |
| url | https://dergipark.org.tr/tr/download/article-file/4027493 |
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