%0 Journal Article
%T Control of Public Officials by Means of Criminal Law to Ensure Fiscal Transparency
%A Tu£¿ba BAYZ£¿T
%J -
%D 2019
%X The status of legal persons before law has always been controversial. According to some scholars especially crimes committed by means of shell companies require fines or closure as sanctions. On the other hand, the opponents state that punishing legal persons broaden the scope of criminal liability. In todays modern understanding, criminal liability belongs to the real persons which establish the legal person. As the state carries out fiscal transactions by it¡¯s officials, the criminal law regime for these officials should be discussed. Private law transactions of the state require a criminal investigation according to general rules of criminal code. On the other hand, the regime is different for public officials who act on behalf of the state. There are two main differences in the criminal law regime of public officials. Public officials can only be prosecuted after a permit procedure according to code nr. 4483 and there are special crime types for these officials. These crimes play an important role to ensure fiscal transparency. In this study first the prosecution process of public officials will be addressed and then criminal law provisions that apply to these officials will be discussed. The last part constitues of comparetive law and suggestions
%K Kamu G£¿revlisi
%K Mali Saydaml£¿k
%K 4483 Say£¿l£¿ Kanun
%U http://dergipark.org.tr/spmj/issue/45429/494663