Evaluation of repeat participation and consolidated provisions in the Turkish Criminal Law No. 5237 with jurisdictions with respect to tax evidence crimes

Taxes are collected to enable the financing of public services. Regular collection of taxes is of great importance to treasury interests. However, it's crucial that taxes are collected, abiding by the laws, for fulfilling the tax liabilities in accordance with the law will also ensure public order. Acts which prevent the timely and legal collection of taxes are considered felony. For this reason, in such events, some sanctions have been provided, the heaviest of which is restriction of freedom. The heaviest felony connected to taxes the punishment of which is restriction of freedom, undoubtedly is tax evasion. If there is no regulation applied in the Tax Procedure Law regarding tax evasion, one should consult the general principles of the Penal Code. Provisions regarding complicity, recidivism, and joinder regulated by the Penal Code can also be applied to tax crimes. Since tax evasion is a felony, it can be committed through complicity. Moreover, this crime can be committed within a joinder of crimes. Likewise, if the felony has been committed repeatedly, recidivism provisions can also be applied. The aim of this study is to evaluate the tax evasion crimes in terms of participation, recurrence and aggregation provisions. In the study, in which the problems experienced in practice and solution proposals on the subject were found, evaluations were made on the subject in the light of judicial decisions. KEYWORDS : Tax, Tax Evasion Crimes, Tax Penalty,Complicity, Recidivism, Joinder