Tax evasion of Tax Evasion in Criminal Law

The acts contrary to the tax laws and the penalties for these offenses are regulated in the Tax Procedural Code. These contraventions, which are organized in the Tax Procedure Law, are classified as tax offenses and tax offenses in Tax Penal Law. Tax misdemeanors are administrative penalties while tax offenses are punishable by freedom. Tax evasion, which is included in tax offenses and organized in Article 359 of the Tax Procedure Law, constitutes the criminal investigation position. In our thesis Tax Criminal Law Tax evasion is covered by all elements of the crime. In the first part of our five-chapter thesis, the basic information about the tax evasion crime in general, Tax Criminal Law, its historical and historical reasons, and similar crimes. In the second part, the elements of the tax evasion crime were taken, while in the third part the reasons for the special appearance of the tax evasion crime were taken. In the fourth chapter, the cases that reduce the procedure, sanctions, lawsuits and punishment are examined. Finally, in the fifth section, the conclusion reached is transferred.