International Journal of Public Finance

Abstract

There are many regulations regarding tax amnesty in Turkey, however, the issue of tax amnesty, which is a very important element of discussion on tax amnesty, is constantly on the agenda. In this context, it has been inevitable that many scientific published on this subject. The aim of this study is to analyze the postgraduate thesis on tax amnesties in terms of bibliometrics. The aim of this research is; to provide a resource that will facilitate the study of researchers who are considering doing scientific studies such as theses, articles, books, papers etc. on tax amnesty in future. The data were obtained using the National Thesis Center databases and then bibliometric analyzes of these data were made, within the scope of this research. According to the results obtained within the scope of this research, 3 of which are doctoral theses and 48 of which are master's thesis, 53 postgraduate theses were reached. In addition, when the results of the study are examined, it is understood that the first thesis written on tax amnesties was written in 1990, while the interest in this subject increased gradually over time. Especially in 2019, the postgraduate thesis has been written at a level that could be called a record on this subject. On the other hand, when the findings related to the study were examined, it was concluded that the majority of the theses were written in Turkish, that quantitative analysis methods were preferred in most of the research methods used within the scope of the study, and that the subject was the subject of different departments and disciplines. However, it is thought that the results of this research provide important data in terms of providing a broad perspective to researchers who want to work on tax amnesty.