The crime to the personal affairs of taxpayers

In this study, the crime to the personal affairs of taxpayers regulated by Article 363 of the Tax Procedure Law has been evaluated in terms of the protected legal value in accordance with the Criminal Law, actus reus and mens rea, special appearances, its relationship with the similar wrongful acts, its prosecution and criminal sanctions. Evaluation of this crime has required the discussion of Criminal Law, Tax Law, Tax Criminal Law and Misdemeanors Law. These basic principles have been obtained through the evaluation of the doctrine concerning the crime to the personal affairs of taxpayers in detail: the legal value protected with the crime to the personal affairs of taxpayers is continuing the actions and assets of the principles of the public working order, distinction between the public and the personal working space in the working life, loyalty, equality, and neutrality in a salutary manner. Judges and prosecutors are also among those who may be perpetrators of this crime. The crime to the personal affairs of taxpayers has different qualifications than the crime of misconduct and other similar crimes. This is a tax crime which must be tried at the criminal court of general jurisdiction. Article 363 of the Tax Procedure Law has reffered to Article 257/1 of Turkish Criminal Code only in terms of the criminal sanction. Finally, the tax loss penalty foreseen in Article 363 must be taken from both the perpetrator and the taxpayer.