Analyzing and assesing efficiency of the financial penalties and prison penalties

Taxes that are the most important financing resource from the point ofproviding public services have largest shore among public incomes. So, thecontinuity of tax should be provided because of it?s being one of the importantincome of the government. Due to this aim, a lot of security measures havebeen taken about tax systems and doing tax duties. Tax penalty is one ofthese measures, in some cases; tax obligation may behave illegally about taxduties consciously or unconsciously. These behaviors form different types oftax guilts. Different qualities of penalties are put into these guilts. It?s knownthat tax guilts are guilts that are committed to exchequer. These economicalguilts occur when obligator behaves opposite administrative and legal orders,for these guilts financial penalties are applied. Thus, government?s loss of taxis compensated by financial penalties; however, in some of tax guilts,infraction of public order has more priority than tax loss. So, during thedetermination of tax guilt and penalty; the main point is not only tax loss.Towards this, penalties restrict freedom. For both type of penalties, to attaingoals, in other words, to provide penalties? efficiency legislators andadministrative authorities have important obligations and roles. Legislators?regularities should consist all components of penalties clearly and certainly.And, administrative authorities should determine guilt actively and put intolaws without concession. Just by this way, penalties and tax laws can attaingoals.