@article{2018,title={THE EFFECTS OF TAX AMNESTIES ON TAX REVENUES IN TUR-KEY: AN EMPIRICAL ANALYSIS},abstractNode={This study aims to put forward the effects of tax amnesties over the tax revenues during the period between 1994 and 2016 in Turkey with analysis of regression. Also the effects of tax amnesties over tax revenues are supported with the help of nom-parametric tests. It has been done two different modelines. İn the first modelling; tax amnesties inflation and (GDP) Gross Domestic Product are handled as three variables to explain tax revenues. İn the second modelling; the variation of tax revenues is tried to explain with the help of the changes in tax, tax amnesties, GDP and inflation rates. İt has been attained the first modelling in this study that tax amnesties aren’t efficient in tax revenues but variations of GDP and inflation rates are considerably efficient in tax revenues. Also it has been concluded in the second modelling that only GDP changes is efficient in the changes of tax revenues not the changes of tax amnesties and inflation rates.},author={Zuhal AKBELEN-- Zehra Berna AYDIN - Orhan POLAT},year={2018},journal={The Journal of Academic Social Science}}