34. International Public Finance Conference
Evaluation of Tax Criminal Law (Regulation-practice-trial)Yusuf Karakoç
Illegalities about the tax-related duties are regulated in the Tax Procedure Law as Tax Misdemeanors and Tax Crimes according to their qualities and the weight of injustice of the action in tort. Although these provisions, which underlie the Tax Criminal Law, have not systematical significant deficiencies, it is encountered the problems concerning today’s conditions and about the compliance with the Turkish Penal Code and the Misdemeanor Law. In this context, there are deficiencies of Tax Criminal Law relating to regulation, practice and trial. In this study, a general evaluation of Tax Criminal Law is carried out; problems are identified, and solutions are offered. This study is expected to contribute to the progressing preparatory work for an extensive alteration to the Tax Procedure Code.