Search and legal consequences in Turkish tax law

Tax search is a part of judicial search, which is a protection measure, peculiar to tax law. It is attempted to gather evidences regarding tax crimes and misdemeanors from tax payers themselves who are obligated to tax search or concerned with tax evasion, from their homes, offices or suchlike places. Thus, tax search intermediates to the objectives of tax inspection to be realized. It can only be appealed to tax search in terms of tax evasion offense and by judge's decision. Tax search bears qualifications of severe interference in fundamental rights and freedom of people who are the objects of tax search. It is necessary the tax search be executed according to regulations in order this interference be accepted as lawful.In this dissertation, in order tax search be executed, necessary elements, the entity of which is being searched, execution of search and its legal outcomes are searched and studied.