In a sense, tax is another name for the main source of financing that the state has to transfer to both the public and private sectors in order to cover the expenses of the public services it produces. Therefore, if citizens in a country want public needs to be fulfilled by the state, it is imperative that the state in question collects tax revenues.

However, at some times and/or in some cases, through legal regulations, states may not collect their tax receivables in wholein part from their citizens who do not fulfill these obligations. At the beginning of these regulations, vvhich are supported by legal bases, tax amnesty applications come. However, ali these non-normal arrangements other than payment, vvhich states have resorted to in order to reach reconciliation vvith their citizens and to protect them from financial burden during economically difficult periods, unfortunately cause decreases in the revenues of states.

Therefore, in this study, the tax amnesty practice, vvhich is one of the elements that eliminate tax debts/receivables and penalties and vvhich is frequently applied in Turkey, vvas emphasized and the effects of this practice, vvhich is constantly discussed but persistently used on the grounds that it disrupts tax justice, vvere tried to be examined on tax revenues.