FACTORS DETERMINING TAXATION CAPACITY AND THE EFFECT OF TAX AMNESTIES ON TAX REVENUES IN TURKEY

The continuous increase in public expenditures due to the social state concept and the changes that come with globalization makes it necessary to increase the tax revenues which is the most important item used in their financing. In this context, firstly the factors that affect the taxation capacity are discussed and it is tried to examine how these factors can affect each other. Then, these factors were evaluated within the framework of the Turkish tax system and some results were tried to be finalised and some suggestions are developed within this direction