The effects to the tax crimes of the measures put into force based on international standards to combat money laundering

Comprehensive measures regarding money laundering have put into force in Turkey based on international standards. These measures are suppressing, preventive and institutional. These measures will also contribute to combat with other crimes of economic nature besides money laundering. One of these crimes is tax crimes.It seems that some tax offences are predicate offence of money laundering and the measures regarding customer due diligence might be applied to the tax crimes and also suspicious transaction reports conveyed to MASAK by obliged parties constitute a source to examine tax crimes. On the other hand, it is evaluated that cash transaction reports will also contribute to combating tax crimes and confiscation of proceeds of crime might affect to loss of tax and taxation of proceeds of crime. In addition, the presence of underground economy significantly affects to combat money laundering.In our thesis, the effects to combating tax crimes of the measures put into force in Turkey based on international standards to combat money laundering are researched.Key Words1.Money Laundering2.Proceeds of Crime3.Tax Crimes4.Customer Due Diligence5.Suspicious Transaction Reports