Annales de la Faculté de Droit d’Istanbul

Yazarlar: Mahmut KAŞIKÇI

Konular:-

Anahtar Kelimeler:Fr Tax Crimes in Turkish Law,History of Tax Crimes in Turkish Law,Tax Evasion,Tax Crimes Issues,Turkish Penal Code

Özet: fr In this article, we will first try to give general information about crimes and tax crimes in Turkish law, in the following section we will examine the history of tax crimes and then discuss important issues and problems related to the issue. Again, this study will be dealt with from a different point of view taking into consideration the judicial decisions regarding tax evasion crimes and the basic qualifications of Turkish Criminal Law. Specific proposals on the regulation that should be made by taking into consideration the problems encountered within the 18 years from the adoption of Article 359 of the Tax Procedure Code to tax evasion crimes will be brought up. When all this is done, the system of the Turkish Penal Code numbered 5237 will be also taken into consideration. 

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