Moral Element in the Crime of Issuing and Using False Document and Misleading Document

Taxes which are the main sources of public services funding, have crucial importance for state. At the same time, taxes lay a serious burden on taxpayers in terms of both obligations owed and financially.Taxpayers go to various tricks and methods to get rid of this burden. In order to prevent such public nuisance, several acts have been defined as crime and sanctions have been imposed. Actions which consitute the crimes of tax evasion have been also regulated under Article 359 of Tax Procedure Law and punishment restriction freedom has been envisaged. In this study, the acts of issuing and using false document and misleading document constituting the crime of tax evasion will be examined in terms of moral element of the elements of the crime. And also, judicial decisions will be utilized which are important for practice and doctrine