Kayıt Dışı İle Mücadelede Vergi Aflarının Etkinliği

Abstract

Within this study, initially the non observed economy term was analyzed in detail, then,the tax amnesty term was emphasized. In the other parts of the study, characteristics ofthe tax amnesty laws enacted were presented and after the literature research on therelationship between the tax amnesty and the tax compliance, effects of the tax amnestyon the non observed economy, through effecting the tax compliance, was reviewed inthe empirical part.