Irregularity crimes and fines in the Turkish Tax Penalty Law

Either in developing countries or in Turkey, to avoid probable tax losses, to provide taxpayers behaved in accordance with formal and procedural provisions of the tax law and to finance public commodities and services for needs of individuals, tax penalties called generally as `irregularity penalties? consisting administrative financial sanctions are fined bye Administrative Authorities. The aim of this study is to determine the effectiveness of irregularity crimes and penalties which are considered as one of the administrative tax crimes and penalties in preventing probable income losses of the government and tax crimes. This study have been used primary and secondary sources. Hence, is to show the conclusions of the questionnaire study as a pilot exercise made in Antalya province stating the applicability of irregularity crimes and penalties in respect of their qualifications. The literature research about the theory of taxation and punishment has been considered in this study. In this study, tax crimes and penalties in Turkish and International Laws are examined in respect of the efficiency of irregularity crimes and penalties in preventing probable income losses of the government and tax crimes. As a result of this study, it is observed that, penalties arising from irregularity crimes in Antalya province have no effect in preventing either tax crimes or probable income losses of the government. Besides, it is also concluded that taxpayers are often subject to irregularity penalties fined by Administrative authorities. In other words, irregularity penalties can be implemented often by the Administration for the qualifications possessed, however, it deviates irregularity penalties from the aim of preventing crimes although this was the aim of the implementation. In this study ultimately, it is observed that, penalties arising from irregularity crimes in Turkey province have no effect in preventing either tax crimes or probable income losses of the government.Key Words: Tax, Administrative Tax Crimes and Penalties, Administrative Financial Enforcement, Income Loss, Efficiency, Tax Con