EFFECTS OF SYRIAN REFUGEES LIVING IN TURKEY ON TAX JUSTICE

Unregistered employment is defined as the activity of the labor force engaged in economic activity without the necessary applications. Unregistered employees negatively affect tax justice because they do not fulfill their responsibilities related to tax and social security insurance. Unregistered employment in Turkey has increased in the economic life of Syrians who have migrated to Turkey since 2011. This increase in informality has had some positive and negative effects on the economy. Unfair competition, tax loss, corruption in tax justice and consequent disintegration of voluntary compliance with tax are some of the negative effects mentioned. Those who pay their taxes on time and as necessary bear the financial burden of public services. However, illegal workers benefit from these services free of charge. This causes honest taxpayers to question tax justice. In this study, the effects of unregistered employment of temporarily protected Syrians on tax revenues and tax justice in Turkey were evaluated. It was observed that the majority of Syrian refugees who could not obtain a work permit in accordance with the legislation between 2011 and 2016 were unregistered despite the positive regulations in the required legislation. Despite the high administrative fines, it is still observed that there are many unregistered working Syrians. This leads to tax loss and thus damages the tax justice, so it is thought that more stringent measures should be taken to reduce informality, and employers should be more sensitive about this issue