Efficiency of tax penalty in taxation i̇n Turkey

In our daily modern government understandings; tax revenues are the most important part of public revenues that the states' needs to complate its' duties. Tax penalties, which are one of the most effective tools for the collection of tax revenues to the extent required by public services, are used. In our country tax crime and penalty system has the aim to; avoid tax losses which concern the terms of tax law. That's why legislation of tax crime and penalty has been last edided and accepted the most effectable issued increase taxation. This study has been evaulated the frame, General Criminal Law by scientific opinions and judical decisions which effect taxation its penalties and actions according to tax crime, describes legal and administrative last edited on Tax Criminal Law in our country. Some of topics and concepts that according to Tax Law has been detailed basicly because of not getting so far from the main study. In our study; describes tax crime and penalty concepts by the provisions on Tax Procedural Law and princeples of General Criminal Law. İt also explains; country applicabilities on tax crime and penalty, reasons that reduces the effects on taxation. In this study, has an evolutions which concerns a general analyzing of tax crime and penalty in Turkey. On the other hand, it has another analyzing that the progreccing tax revenues in Turkey in the 2000s and the problems of the effection on tax penalty. İn this study has the last part that gives solutions proposals on tax penalty that increase their effects on. Keywords: Tax Crime, Tax Penalty, Tax Revenue, Efficiency of Taxation.