Judiciary Appearance of Tax Crimes in Turkey

The taxation authority based on the state’s public power is also a duty for a taxpayers. The sanction of violation of this duty is determined within the tax crime or tax misdemeanor according to lawmaker’s qualification. As a result of the tendency to remove the misdemeanors from the crimes, tax crimes are regulated as severe acts that disrupt public order and they are related to imprisonment sanction. This situation constituted the criminal procedure of the tax law and became more important because of imprisonment sanction. Especially in communities where tax ethic does not develop, tax crimes can cause tax loss and leave the public under great financial burdens. Because of this significance, the lawmaker even accepted the insecurity situations as a tax crime and regulated to same imprisonment sanction. In the study, tax crimes have been examined in terms of positive law, scientific literature has been presented and data on the judicial appearance of these crimes have been concerned