Türkiye Adalet Akademisi Dergisi

Yazarlar: Mümin GÜNGÖR

Konular:Hukuk

Anahtar Kelimeler:Tax Crimes and Penalties,Tax Criminal Law,Tax Evasion Crimes,Reaction Charter,VUK 367.

Özet: The state envisaged criminal sanctions to effectively reduce the informal economy and to create deterrence in tax law by using its taxation power. Some of the verbs that constitute criminal sanctions are acts of crime and some of them are the actions that give rise to crime. One of the criminal acts is the smuggling elephants mentioned in VUK.m.359. The follow up of these acts by the competent authorities is subject to special follow-up procedure by VUK.m.367 provision. In this study, this special follow up procedure will be tried to be handled under the titles below. Firstly, what are the tax crimes under the heading “Overview of Tax Evasion Crimes”, what is the purpose of bringing these crimes; secondly, tax evasion actual history of the Republic of Turkey, thirdly, will be examined in general terms to assist in understanding the issues and the legal basis of the definition of trafficking offenses. Under the second title, “Follow Procedure of Tax Evasion Crime”, the rationale and importance of the opinion requirement, the concept and types of opinion, those who have the authority to report to the prosecutor and the prosecutor, the characteristics, the legal nature and legal consequences of the opinion. In the third heading, we will try to examine what kind of problems related to this issue in general and what the solutions of these problems can be. Ultimately, it will be finished with the conclusion.

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