@article{2017,title={Opinions Of Accounting Profession Members To The Effectiveness Of Tax Amnesties: A Research In Sivas Province},abstractNode={Tax is definitely one of the most important sources of public need. However, because of tax liabilities are not fulfilled on time by taxpayers there are difficulties in collecting tax revenues, this situation brings the public financing problem with it. To overcome this problem, political authorities make tax amnesties for economic, political, psychological, social etc. reasons. These amnesties are perceived by some people as a compromise between government and taxpayers, while they are seen by others as a factor that removes taxpayers from responsibility for tax. Again, different opinions are expressed about the effects of amnesties on tax compliance/awareness. The purpose of this study is to determine the opinions of certified public accountants on tax amnesties and the effectiveness of tax amnesties. To achieve this purpose, a prepared 5-point Likert scale was applied in January-February 2017 on certified public accountants who are recorded to Sivas Chamber of Certified Public Accountant and make their profession. SPSS 23 package program was used to analyze the obtained data. In the analysis of the data; frequency, percentage, standard deviation, arithmetic mean and significance analysis techniques. The Cronbach Alpha Reliability Coefficient of the scale was found to be 0.807. As a result of the analysis, it is found that the opinions of the Certified Public Accountant on tax amnesties are generally positive; tax amnesties contributes to producing quality information by increasing compliance with the law in accounting applications and contributes to efforts to increase government’s tax revenue and reduce the informal economy.},author={Mehmet DEMİR-& Ayşe EKER},year={2017},journal={Journal of Academic Value Studies (JAVStudies)}}